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2018 (12) TMI 1474 - AT - Central ExciseRefund of excess amount of duty paid - goods were cleared to their depots on stock transfer basis - Section 4(1)(a) of the Central Excise Act, 1944 - extended period of limitation - whether the duty short paid by the appellant amounting to ₹ 6,44,517/- during the period from July 2005 to March 2005 would be adjusted against the refund of ₹ 10,79,333/- claimed by the appellant for excess amount of duty paid? - Held that:- The adjudicating authority has categorically held that the self assessment undertaken by the appellant was on provisional basis. Also, from the records, particularly the letter dated June 2001 and the ER-1 returns filed from time to time to the department, the appellant has categorically claimed that their assessment was provisional and no communication was addressed by the Revenue denying the said facility of assessment on provisional basis. There is no merit in the observation of the learned Commissioner (Appeals) that the assessment was since not provisional, therefore, the appellant is not entitled to adjust the duty short paid against the amount excess paid during the particular period of assessment - the appellant is entitled to adjust the duty short paid during the relevant period with that of excess paid - appeal allowed - decided in favor of appellant.
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