https://www.taxtmi.com/caselaws?id=119283 On finalisation of provisional assessment, excess duty and short-paid duty arising from the same assessment period may be adjusted against each other rather than requiring a separate refund claim. The scheme of provisional assessment treats short-paid duty as recoverable and excess duty as refundable at finalisation, and Rule 7 of the Central Excise Rules, 2001 was read as permitting appropriation where both amounts arise from the same assessment. The adjustment was therefore upheld and the direction to seek refund separately was found unwarranted. en-us Tue, 01 Aug 2006 00:00:00 +0530 Tue, 10 Jul 2012 11:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119283 On finalisation of provisional assessment, excess duty and short-paid duty arising from the same assessment period may be adjusted against each other rather than requiring a separate refund claim. The scheme of provisional assessment treats short-paid duty as recoverable and excess duty as refundable at finalisation, and Rule 7 of the Central Excise Rules, 2001 was read as permitting appropriation where both amounts arise from the same assessment. The adjustment was therefore upheld and the direction to seek refund separately was found unwarranted. Case-Laws Central Excise Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119283