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2024 (1) TMI 517 - CESTAT KOLKATAAdjustment of excess payment against the liability, if any, in the subsequent months - HELD THAT:- The appellant has made some excess payment in the month of December 2014. They have utilized the same against their liability in the month of February 2015 and reported the same in the return filed in the month of May 2015. The issue involved is of procedural in nature. There is no allegation in the impugned order that the appellant has not discharged their duty liability during February 2015. The impugned order alleges that excess payment, if any, in the month of December 2014 must have been adjusted immediately after the next month i.e. in the month of January 2015. However, the appellant has adjusted it against the liability in the month of February 2015, which is not permissible - the appellant is permitted to adjust excess payment, if any, made on the subsequent month. There is no provision in the Rules that the adjustment must be made immediately after the next month. There is no infirmity in the adjustment made by the appellant in the month of February 2015 and reporting the same in the return filed in the month of May 2015 - the demand of duty along with interest and penalty imposed in the impugned order is not sustainable - Appeal allowed.
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