https://www.taxtmi.com/caselaws?id=270043 On finalisation of provisional assessment, excess duty paid may be adjusted against short payment rather than being forced into a separate refund route where the governing provisional assessment framework and binding precedent support such adjustment. The Tribunal noted that the same controversy had already been decided in the assessee's own earlier period, and followed that precedent. The order refusing adjustment was therefore held unsustainable, the appeal succeeded, and consequential relief was granted. en-us Mon, 02 Nov 2015 00:00:00 +0530 Mon, 28 Dec 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270043 On finalisation of provisional assessment, excess duty paid may be adjusted against short payment rather than being forced into a separate refund route where the governing provisional assessment framework and binding precedent support such adjustment. The Tribunal noted that the same controversy had already been decided in the assessee's own earlier period, and followed that precedent. The order refusing adjustment was therefore held unsustainable, the appeal succeeded, and consequential relief was granted. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270043