https://www.taxtmi.com/caselaws?id=255179 The tribunal held that inter se adjustment of duty short paid and duty excess paid during provisional assessment is not permissible if the excess amount is not eligible for refund, as per the decision in Excel Rubber Ltd. The appellants were not entitled to claim a refund of excess duty paid, as it was credited by their sister units. Interest liability on duty short paid was upheld, as allowing inter se adjustment for interest would violate relevant provisions. Member (Judicial) disagreed, advocating for cumulative consideration of provisional assessments and adjustment of excess duty against short-paid duty, citing the Toyota Kirloskar Auto Parts judgment. en-us Wed, 16 Jul 2014 00:00:00 +0530 Fri, 09 Jan 2015 10:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255179 The tribunal held that inter se adjustment of duty short paid and duty excess paid during provisional assessment is not permissible if the excess amount is not eligible for refund, as per the decision in Excel Rubber Ltd. The appellants were not entitled to claim a refund of excess duty paid, as it was credited by their sister units. Interest liability on duty short paid was upheld, as allowing inter se adjustment for interest would violate relevant provisions. Member (Judicial) disagreed, advocating for cumulative consideration of provisional assessments and adjustment of excess duty against short-paid duty, citing the Toyota Kirloskar Auto Parts judgment. Case-Laws Central Excise Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255179