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2019 (5) TMI 222 - HC - Central ExciseProvisional assessment - Adjustment of excess paid duty with the short paid duty - Rule 8 of Central Excise Rules, 2002 - Rule 7 of Central Excise Rules, 2002 - principle of unjust-enrichment - period in question from 2007-2008 to 2013-2014 - HELD THAT:- The principle of Provisional Assessment as contained in Rule 7 of the Rules 2002 are being ushered in to find fault with the methodology the assessee had adopted for adjustment of excess payment of duty with the duty short paid in some months within same year, which in the present case, will not be attracted because the assessment has been final. The decisions relied by the appellant in MAHINDRA UGINE STEEL CO. LTD., VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2011 (2) TMI 599 - CESTAT, MUMBAI] are of no assistance, because in these cases there was no evidence on record that the incidence of duty is not passed. In the present case it is an inter unit transfer of SSFA Noodles. Appeal dismissed - decided against appellant.
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