https://www.taxtmi.com/caselaws?id=244097 Excess duty paid during provisional assessment could be adjusted against the short-payment on finalisation under Rule 9B(5) of the Central Excise Rules, 1944, because the rule required the provisionally assessed duty to be reconciled at final assessment. The later proviso linking such adjustment to a refund claim under Section 11B applied only after insertion by Notification No. 45/99-C.E. dated 25-6-1999 and did not govern the period in dispute. The adjudicating authority's adjustment was therefore lawful, and the Revenue's challenge failed. en-us Thu, 17 Oct 2013 00:00:00 +0530 Tue, 18 Feb 2014 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244097 Excess duty paid during provisional assessment could be adjusted against the short-payment on finalisation under Rule 9B(5) of the Central Excise Rules, 1944, because the rule required the provisionally assessed duty to be reconciled at final assessment. The later proviso linking such adjustment to a refund claim under Section 11B applied only after insertion by Notification No. 45/99-C.E. dated 25-6-1999 and did not govern the period in dispute. The adjudicating authority's adjustment was therefore lawful, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 17 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244097