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2017 (2) TMI 765 - AT - Central ExcisePrice variation clause - self adjustment - the appellant adjusted the excess paid differential duty with the short paid duty - whether such adjustments were proper? - Held that: - The central Excise law provides for claiming refund of excise duty paid in excess, subject to various conditions prescribed in Section 11 B. Once duty has been paid in excess, the assessee is required to file refund claim and satisfy all the conditions prescribed, to get back the excess paid duty - In the present case, the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - appeal dismissed - decided against appellant.
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