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2015 (3) TMI 1000 - AT - Central ExciseDenial of refund claim - Adjustment of excess tax paid - Held that:- Commissioner (Appeals) having decided these issues directed the Assistant Commissioner to re-quantify the duty demand for the period of dispute. The duty demand for the period of dispute is covered by 8 separate show cause notices by which duty amounted to ₹ 1,55,11,932/- has been demanded. In pursuance of the Commissioner (Appeals)'s order, the Assistant Commissioner vide order-in-original dated 29/3/05 confirmed the demand of only ₹ 11,58,767/- and the operative portion of the order is totally silent about any refund. However, that order does mention that after the Commissioner (Appeals)'s order dated 24/7/98, the respondent had filed a refund claim for an amount of ₹ 1,23,82,872/- and as conceded by Shri B.L Narasimhan, the learned Counsel for the respondent, this refund claim includes the amount of ₹ 86,54,690/- mentioned in the impugned order of the Commissioner (Appeals). Thus the issue of refund of ₹ 1,23,82,872/- which includes the amount of ₹ 86,54,690/-became final vide order-in-appeal dated 28/11/03. For this reason only, the Assistant Commissioner in his order dated 29/3/05 has demanded the duty of only ₹ 11,58,767/- and has not ordered the adjustment of the amount of demand against any amount becoming refundable, as the refund claim had already been rejected. In view of this factual background, the impugned order-in-appeal dated 10/11/05 permitting the adjustment of the duty demand of ₹ 11,58,767/- against the excess payment of duty of ₹ 86,54,690/- is totally wrong and as such there was no authority for the same. We, therefore, hold that the impugned order is not correct. The same is set aside and the order-in- original dated 29/3/05 passed by the Assistant Commissioner is restored and as such the Assessee's plea for adjustment of the duty demand of ₹ 11,58,767/- against the claimed excess payment of ₹ 86,54,690/- cannot be accepted. - Decided in favour of Revenue.
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