https://www.taxtmi.com/caselaws?id=90720 Rule 173-I permits adjustment of excess duty paid against duty assessed on RT 12 return scrutiny, so a separate refund application is not required. Where the assessed duty is less than the duty already paid, the assessee may take credit for the excess through the return mechanism itself. Failure by the department to make the necessary endorsement or adjustment does not prejudice that entitlement. On this basis, a refund claim made in the RT 12 return was treated as a valid refund claim and as having been made within time, and the limitation objection was rejected. en-us Tue, 22 Apr 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90720 Rule 173-I permits adjustment of excess duty paid against duty assessed on RT 12 return scrutiny, so a separate refund application is not required. Where the assessed duty is less than the duty already paid, the assessee may take credit for the excess through the return mechanism itself. Failure by the department to make the necessary endorsement or adjustment does not prejudice that entitlement. On this basis, a refund claim made in the RT 12 return was treated as a valid refund claim and as having been made within time, and the limitation objection was rejected. Case-Laws Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90720