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2021 (3) TMI 625 - AT - Central ExciseSeeking appropriation of refund due to it in respect of one of its units against the demand in respect of its another unit - provisional assessment - the appellant had stated that before finalization of their balance-sheet and differential ED, they had made the following advance payments towards the expected differential duty - HELD THAT:- Undisputedly, the appellant’s request for appropriation was made vide its request letter dated 09.10.2017. There is also a communication from the Deputy Commissioner, Poonamallee Divison that no refund claim was filed. Taking note of the above and considering the change in law with the introduction of C.G.S.T., the Commissioner (Appeals), Nagpur, while considering refund/adjustment claim of Butibori Unit out of excess duty available with Poonamallee Unit, has allowed the appropriation/adjustment of differential duty to be paid by the appellant’s Butibori Unit against the excess amount of the appellant’s Poonamallee Unit. It is to be noted that since the appellant unit (Butibori) was under LTU, had there been no implementation of C.G.S.T. Act, 2017, then the appellant could have normally adjusted the differential Central Excise Duty in LTU. In fact, though this was brought to the notice of the First Appellate Authority, here in the case on hand, in the impugned order, the same has been ignored for the reasons best known to the First Appellate Authority. It is not the case of the Revenue that the above order is a subject matter of appeal or has been reversed by higher fora. Admittedly, the excess duty paid by the appellant that has remained with the Revenue, has to be refunded to the appellant by following the due process of law as prescribed in the statute. Matter remanded back to the file of the Adjudicating Authority to look into the refund due, as calculated by the appellant, and then appropriate/adjust excess duty of the Poonamallee Unit, if any, available thereafter towards duty and interest liability of the unit in appeal here, in terms with the findings and discussions of the Learned Commissioner (Appeals), Nagpur, to avoid inconsistency.
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