https://www.taxtmi.com/caselaws?id=99153 Excess duty paid on earlier clearances could not be adjusted against duty payable on a later consignment cleared without duty. The Tribunal held that, even where the goods moved under one contract and duty had already been paid on prior consignments, any excess payment had to be recovered through the prescribed refund mechanism. Offsetting that excess against a subsequent clearance was not permissible, so clearing the later consignment without duty was unjustified. The demand on the third consignment was therefore upheld and the assessee's contention rejected. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 13:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99153 Excess duty paid on earlier clearances could not be adjusted against duty payable on a later consignment cleared without duty. The Tribunal held that, even where the goods moved under one contract and duty had already been paid on prior consignments, any excess payment had to be recovered through the prescribed refund mechanism. Offsetting that excess against a subsequent clearance was not permissible, so clearing the later consignment without duty was unjustified. The demand on the third consignment was therefore upheld and the assessee's contention rejected. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99153