https://www.taxtmi.com/caselaws?id=245031 Excess duty paid on a higher assessable value could not be adjusted against short-paid duty on consignments cleared through agents because the provisional assessment never became valid: although provisional assessment had been ordered, the required bond was not executed. In that , the excess payment had to be claimed by refund under Section 11B of the Central Excise Act, 1944, and could not be netted off against the demand. The short-paid duty remained recoverable under Section 11A, and the adjustment claim was rejected. en-us Tue, 09 Jul 2013 00:00:00 +0530 Fri, 25 Apr 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245031 Excess duty paid on a higher assessable value could not be adjusted against short-paid duty on consignments cleared through agents because the provisional assessment never became valid: although provisional assessment had been ordered, the required bond was not executed. In that , the excess payment had to be claimed by refund under Section 11B of the Central Excise Act, 1944, and could not be netted off against the demand. The short-paid duty remained recoverable under Section 11A, and the adjustment claim was rejected. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245031