https://www.taxtmi.com/caselaws?id=174597 The Tribunal allowed the appeal, setting aside the impugned order. It held that adjustment of excess duty paid against duty short-paid is permissible, following the precedent in Asian Paints Ltd. Vs. CCE, Mumbai. Additionally, it ruled in favor of the assessees regarding the credit of refund amount to the consumer welfare fund, based on the decision in Union of India Vs. A.K. Spintex Ltd. The assessees were deemed entitled to the refund amount as the excise duty incidence had not been passed on to the purchaser through credit notes. en-us Tue, 22 Jun 2010 00:00:00 +0530 Mon, 12 Oct 2015 16:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174597 The Tribunal allowed the appeal, setting aside the impugned order. It held that adjustment of excess duty paid against duty short-paid is permissible, following the precedent in Asian Paints Ltd. Vs. CCE, Mumbai. Additionally, it ruled in favor of the assessees regarding the credit of refund amount to the consumer welfare fund, based on the decision in Union of India Vs. A.K. Spintex Ltd. The assessees were deemed entitled to the refund amount as the excise duty incidence had not been passed on to the purchaser through credit notes. Case-Laws Central Excise Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174597