https://www.taxtmi.com/caselaws?id=265757 The Tribunal allowed the appeals concerning the adjustment of excess payment against shortfalls, following Rule 7 of Central Excise Rules, 2002 and High Court precedent. The impugned orders were set aside, granting relief to the appellant and emphasizing the binding nature of High Court decisions over Tribunal rulings in excise duty cases. The issue of the premature refund claim was not extensively addressed, as the resolution of the primary issue led to the appeals being allowed and consequential relief granted to the appellant. en-us Mon, 13 Apr 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265757 The Tribunal allowed the appeals concerning the adjustment of excess payment against shortfalls, following Rule 7 of Central Excise Rules, 2002 and High Court precedent. The impugned orders were set aside, granting relief to the appellant and emphasizing the binding nature of High Court decisions over Tribunal rulings in excise duty cases. The issue of the premature refund claim was not extensively addressed, as the resolution of the primary issue led to the appeals being allowed and consequential relief granted to the appellant. Case-Laws Central Excise Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265757