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2016 (11) TMI 104 - CESTAT NEW DELHIDemand - manufacture of pan masala containing tobacco, commonly known as gutkha - whether the respondent had actually paid excess duty for July, 2008 and whether the same can be adjusted against the duty for the month of August, 2008? - Held that: - Revenue in their Memorandum of Appeal have only contested that instead of making suo moto adjustments, the respondent should have applied for refund of duty paid by them in excess. Otherwise, there is no dispute about the assessee's duty liability paid collectively in the months of July and August, 2008. When the liability for the period July was also required to be discharged in the month of August, 2008 itself and the respondent done so, I find no merits in Revenue's appeal and no justifiable reasons to interfere in the impugned orders passed by the authorities below - appeal rejected - decided against Revenue.
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