https://www.taxtmi.com/caselaws?id=1042 Where excess cess was paid under an approved provisional procedure for crude oil, the excess could be adjusted by re-credit against cess payable in the next month if that procedure expressly permitted such reconciliation. A later insistence on filing a refund claim did not govern the earlier payment, and the recovery demand with interest was held unsustainable on the facts. The procedural adjustment in PLA was therefore treated as permissible, and the demand and associated interest were set aside in favour of the assessee. en-us Tue, 12 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1042 Where excess cess was paid under an approved provisional procedure for crude oil, the excess could be adjusted by re-credit against cess payable in the next month if that procedure expressly permitted such reconciliation. A later insistence on filing a refund claim did not govern the earlier payment, and the recovery demand with interest was held unsustainable on the facts. The procedural adjustment in PLA was therefore treated as permissible, and the demand and associated interest were set aside in favour of the assessee. Case-Laws Central Excise Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1042