https://www.taxtmi.com/caselaws?id=171846 The Tribunal's direction to adjust the assessee's short payment against excess payment was sustained, and any remaining balance was to be considered for refund only upon a proper refund claim under law. The Court rejected the Commissioner's objection to adjustment, holding that the Tribunal's approach was appropriate and legally workable. The application for admission of the appeal was, however, dismissed because it was filed beyond limitation and the petitioner failed to show sufficient cause for the delay. The absence of a satisfactory explanation for condonation was determinative, so the appeal was not admitted. en-us Wed, 23 Apr 2008 00:00:00 +0530 Thu, 07 Sep 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171846 The Tribunal's direction to adjust the assessee's short payment against excess payment was sustained, and any remaining balance was to be considered for refund only upon a proper refund claim under law. The Court rejected the Commissioner's objection to adjustment, holding that the Tribunal's approach was appropriate and legally workable. The application for admission of the appeal was, however, dismissed because it was filed beyond limitation and the petitioner failed to show sufficient cause for the delay. The absence of a satisfactory explanation for condonation was determinative, so the appeal was not admitted. Case-Laws Central Excise Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171846