Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1362 - AT - Central ExciseAdjustment of short paid duty against excess paid duty - finalization of provisional assessment - Unjust enrichment - Rule 7 of CER, 2004 - period November 2006 to May 2008 and November 2006 to December 2009 - Held that:- Once the appellants have not been found in breach of Guidelines contained in the Office Order dt. 22.12.2004 the finalization of provisional assessment indeed will naturally be treated to have done only following the said Order. It is also to be noted that certain verifications regarding the value and weight of DTS items and the items supplied by assessee’s units for all items covered by commercial invoices are required to be done periodically, to ensure that at the time of finalization of assessment there will not be any need to check even figures with respect to any documents other than the commercial invoice. In finalization of provisional assessment the assessee is eligible for adjustment of excise duty paid against short payment of duty and refund of excess amount, if any, arising upon ultimate adjustment without bar of unjust enrichment being applicable. Appeal allowed - decided in favor of appellant.
|