TMI Blog2015 (7) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... nd final assessment which is to be taken into consideration. The appellants are eligible for adjustment of excess duty paid while finalizing the provisional assessment for the year 2005-06 and for the subsequent years question of unjust enrichment does not arise - appeal allowed - decided in favor of appellant. - Appeal Nos. E/127/2007 and E/99/2008 - Final Order Nos. 40918-40919/2015 - Dated:- 27-7-2015 - R. Periasami, Member (T) and P.K. Choudhary, Member (J) For Appellant : Sai Prasanth, Advocate For Respondents : L. Paneerselvam, AC (AR) ORDER R. Periasami, Member (T) 1. The issue involved in both the appeals is common and hence they are taken up together for disposal. 2. The issue relates to finalization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been settled by the decision of the Hon'ble High Court in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. v. CCE LTU, Bangalore (supra) and this Tribunal's final order in Jonas Woodhead Sons (I) Ltd. (supra) which followed Hon'ble Karnataka decision in Toyota Kirloskar auto Parts (supra). The relevant para of the Tribunal's order in Jonas Woodhead case is reproduced as under:-- ...3.2 So far as the moot question of adjustment of excess payment of duty against short payment thereof is concerned, the ratio laid down in the judgment of the Hon'ble High Court of Karnataka (supra) read with mandate of Rule 7 of the Central Excise Rules, 2002, leads to the conclusion that there is no warrant in law to deal with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue, interest is imposed. If that is to be kept in mind, in the instant case, when the assessee has paid a sum of ₹ 1,66,56,740/- excess duty which is entitled to claim refund, he cannot be taxed with payment of excess duty in the form of interest. The entire approach of the department is unreasonable, contrary to the scheme of the Act and negatives the principle underlying these provisions. Therefore, all the authorities were in error in levying and upholding the levy of interest. In view of the reasoning given by the Hon'ble High Court of Karnataka as above, all the appeals on the point of adjustability of excess payment of duty against shortage of duty paid is allowed and excess duty paid is refundable without bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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