TMI Blog2018 (12) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - APPEAL No. E/87530/2018 - A/87940/2018 - Dated:- 20-11-2018 - Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring July 2005 to March 2006. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed appeal with the learned Commissioner (Appeals) who, in turn, rejected their appeal. Hence, the present appeal. 3. Learned Chartered Accountant, Shri Mehul Jivani, for the appellant, submits that the lubricating oil cleared from their factory on the basis of the transaction value to their depots and from where certain discounts were passed to the buyers when the goods were ultimately sold from depots. In their letter dated 1.6.2001 while filing their price declaration, they have intimated the department that from the depot price, certain discounts were allowed to their customers, the exact qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), bearing No. MKK/648-649/RGD/APP/2017-18 dated 23.3.2018, whereunder the learned Commissioner (Appeals) allowed adjustment of short payment with the excess payment of duty during a particular period of assessment considering the entire assessment was provisional. 3.2 Further, the learned Chartered Accountant for the appellant submitted that in adjusting the amount of duty short paid, the principles of unjust enrichment are not applicable in view of the judgment of this Tribunal in the case of Sangam Spinners vs. CCE, Jaipur-II 2016 (344) ELT 623 (Tri.-Del.). 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 5. I have carefully considered the submissions of the learned AR for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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