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2016 (7) TMI 1070 - AT - Central ExciseSuomotu adjustment of the excess duty paid - differential duty was paid every month after self adjusting the excess and short payments - Held that:- We find that the department has taken into account only the duty short paid and not the duty paid in excess - While holding that the order passed by the authorities below is erroneous and are liable to be set aside, we hold that with regard to refund, it is proper for the appellant to approach the office concerned for verification and certificate of excess payment which cannot be verified in this forum. This is the second round of litigation and we find that yet another remand is not appropriate but in the facts of the present case, the appellant is seeking refund of excess payment. While there is no reason to disbelieve their claim, in the interest of fairness and justice, we direct the appellant to approach the department to seek refund of the alleged excess payment. - Matter remanded back.
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