https://www.taxtmi.com/caselaws?id=116494 Where excise duty was paid in excess by mistake and a later short levy arose on final assessment, the excess and short-paid amounts could be adjusted together without requiring a separate refund claim under the refund provision. The Tribunal treated the dispute as one of adjustment of excess payment against later duty liability and accepted that, in the context of final assessment under the Central Excise Rules, the assessee was entitled to neutralise the excess already paid through such adjustment. The Revenue's challenge was rejected and the adjustment was upheld. en-us Tue, 09 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 10:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116494 Where excise duty was paid in excess by mistake and a later short levy arose on final assessment, the excess and short-paid amounts could be adjusted together without requiring a separate refund claim under the refund provision. The Tribunal treated the dispute as one of adjustment of excess payment against later duty liability and accepted that, in the context of final assessment under the Central Excise Rules, the assessee was entitled to neutralise the excess already paid through such adjustment. The Revenue's challenge was rejected and the adjustment was upheld. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116494