https://www.taxtmi.com/caselaws?id=126417 On finalisation of provisional assessment, excess duty paid may be adjusted against any short payment under Rule 9B(5) of the Central Excise Rules, 1944, because the rule expressly requires duty provisionally assessed to be reconciled with the final assessment. The mechanism permits either payment of deficiency or refund of excess, as the case may be, and the bar of unjust enrichment was not accepted to defeat that statutory adjustment. The Revenue's challenge failed, and the order sustaining set-off of excess and short duty was upheld. en-us Thu, 28 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 14:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126417 On finalisation of provisional assessment, excess duty paid may be adjusted against any short payment under Rule 9B(5) of the Central Excise Rules, 1944, because the rule expressly requires duty provisionally assessed to be reconciled with the final assessment. The mechanism permits either payment of deficiency or refund of excess, as the case may be, and the bar of unjust enrichment was not accepted to defeat that statutory adjustment. The Revenue's challenge failed, and the order sustaining set-off of excess and short duty was upheld. Case-Laws Central Excise Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126417