https://www.taxtmi.com/caselaws?id=206081 Rule 7 of the Central Excise Rules, 2001, read with the earlier Rule 9B and Sections 11A and 11B of the Central Excise Act, 1944, does not confer a freestanding right to set off excess duty paid against a short payment when provisional assessment is finalised. The term "adjusted" under Rule 9B is limited to adjustment within the same provisional-to-final assessment process, not automatic cross-adjustment against other liabilities. Any excess amount becomes refundable only after final assessment and only if the assessee proves that the duty burden was not passed on, failing which the bar of unjust enrichment applies and the amount may be credited to the Consumer Welfare Fund. en-us Wed, 30 Mar 2011 00:00:00 +0530 Mon, 22 Dec 2025 13:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206081 Rule 7 of the Central Excise Rules, 2001, read with the earlier Rule 9B and Sections 11A and 11B of the Central Excise Act, 1944, does not confer a freestanding right to set off excess duty paid against a short payment when provisional assessment is finalised. The term "adjusted" under Rule 9B is limited to adjustment within the same provisional-to-final assessment process, not automatic cross-adjustment against other liabilities. Any excess amount becomes refundable only after final assessment and only if the assessee proves that the duty burden was not passed on, failing which the bar of unjust enrichment applies and the amount may be credited to the Consumer Welfare Fund. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206081