https://www.taxtmi.com/caselaws?id=260376 For stay and pre-deposit purposes, excess duty paid on some clearances may be adjusted against short payment on others where the valuation method under Rule 10A has produced overlapping duty liability; at this stage, such adjustment was not treated as a refund claim, so the unjust enrichment objection was not accepted. The document also notes that the demand was prima facie susceptible to a limitation challenge because the legal position had only been clarified during the relevant period, and later Tribunal authority recognised limitation in similar circumstances. The appellant was therefore treated as prima facie entitled to both adjustment of excess duty and reliance on the limitation plea for stay. en-us Wed, 07 Jan 2015 00:00:00 +0530 Wed, 10 Jun 2015 06:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260376 For stay and pre-deposit purposes, excess duty paid on some clearances may be adjusted against short payment on others where the valuation method under Rule 10A has produced overlapping duty liability; at this stage, such adjustment was not treated as a refund claim, so the unjust enrichment objection was not accepted. The document also notes that the demand was prima facie susceptible to a limitation challenge because the legal position had only been clarified during the relevant period, and later Tribunal authority recognised limitation in similar circumstances. The appellant was therefore treated as prima facie entitled to both adjustment of excess duty and reliance on the limitation plea for stay. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260376