TMI Blog2021 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the above and considering the change in law with the introduction of C.G.S.T., the Commissioner (Appeals), Nagpur, while considering refund/adjustment claim of Butibori Unit out of excess duty available with Poonamallee Unit, has allowed the appropriation/adjustment of differential duty to be paid by the appellant s Butibori Unit against the excess amount of the appellant s Poonamallee Unit. It is to be noted that since the appellant unit (Butibori) was under LTU, had there been no implementation of C.G.S.T. Act, 2017, then the appellant could have normally adjusted the differential Central Excise Duty in LTU. In fact, though this was brought to the notice of the First Appellate Authority, here in the case on hand, in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learance, it was paying duty on value, on cost construction basis in terms of Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 for their Poonamallee, Butibory and Ambattur Units; that they had opted for provisional assessments; that the Department also issued provisional assessment order for all the units; that vide letter dated 09.10.2017, the appellant had stated that before finalization of their balance-sheet and differential ED, they had made the following advance payments towards the expected differential duty for all their three units, i.e : Poonamallee : ₹ 1 Crore 01.10.2016 Butibory : & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/2019 (DC)-PA dated 27.02.2019. The appellant having not met with success in its first appeal before the Commissioner of G.S.T. and Central Excise (Appeals-I), Chennai, has assailed the same by this appeal. 4. Ms. D. Naveena, Learned Advocate, appeared for the assessee-appellant and Shri M. Jagan Babu, Learned Authorized Representative, appeared for the Revenue-respondent. 5. I have heard both sides and perused the documents placed on record as also the various case laws referred to during the course of arguments. 6.1 Undisputedly, the appellant s request for appropriation was made vide its request letter dated 09.10.2017. There is also a communication from the Deputy Commissioner, Poonamallee Divison that no refund claim was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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