https://www.taxtmi.com/caselaws?id=95015 On finalisation of a provisional assessment, the assessing authority must compare the duty provisionally assessed with the duty finally assessed and adjust both short levy and any excess duty refundable to the assessee. The exercise cannot be one-sided: an order that ignores the assessee's claim for excess payment during part of the relevant period is unsustainable. The authority must verify the calculations, consider the refund element, and grant a personal hearing before fresh determination. en-us Wed, 25 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95015 On finalisation of a provisional assessment, the assessing authority must compare the duty provisionally assessed with the duty finally assessed and adjust both short levy and any excess duty refundable to the assessee. The exercise cannot be one-sided: an order that ignores the assessee's claim for excess payment during part of the relevant period is unsustainable. The authority must verify the calculations, consider the refund element, and grant a personal hearing before fresh determination. Case-Laws Central Excise Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95015