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    <title>2015 (11) TMI 953 - CESTAT NEW DELHI (LB)</title>
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    <description>The Tribunal ruled that inter se adjustment of duty short paid and duty excess paid is not allowed unless the excess duty paid is eligible for refund. Interest on duty short paid is chargeable even if excess duty was paid in a different segment. The appellants were not entitled to claim a refund of excess duty paid as it was passed on to sister units. A third member decision allowed the adjustment of excess duty paid against short-paid duty during the same financial year, setting aside the impugned order and allowing the appeal.</description>
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    <pubDate>Tue, 06 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2015 (11) TMI 953 - CESTAT NEW DELHI (LB)</title>
      <link>https://www.taxtmi.com/caselaws?id=268144</link>
      <description>The Tribunal ruled that inter se adjustment of duty short paid and duty excess paid is not allowed unless the excess duty paid is eligible for refund. Interest on duty short paid is chargeable even if excess duty was paid in a different segment. The appellants were not entitled to claim a refund of excess duty paid as it was passed on to sister units. A third member decision allowed the adjustment of excess duty paid against short-paid duty during the same financial year, setting aside the impugned order and allowing the appeal.</description>
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      <pubDate>Tue, 06 Oct 2015 00:00:00 +0530</pubDate>
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