https://www.taxtmi.com/caselaws?id=258066 A final rejection of an earlier refund claim prevented later adjustment of a duty demand against the alleged excess payment, because the refund issue had already attained finality and the assessments were not provisional. The tribunal noted that the subsequent order only confirmed the balance duty demand and did not reopen any right of set-off against a refundable amount. In the absence of a valid provisional assessment framework, adjustment under the cited rule was not available. The order allowing adjustment was set aside and the balance demand was restored. en-us Thu, 12 Feb 2015 00:00:00 +0530 Mon, 30 Mar 2015 06:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258066 A final rejection of an earlier refund claim prevented later adjustment of a duty demand against the alleged excess payment, because the refund issue had already attained finality and the assessments were not provisional. The tribunal noted that the subsequent order only confirmed the balance duty demand and did not reopen any right of set-off against a refundable amount. In the absence of a valid provisional assessment framework, adjustment under the cited rule was not available. The order allowing adjustment was set aside and the balance demand was restored. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258066