https://www.taxtmi.com/caselaws?id=272197 The Tribunal upheld the Commissioner's decision allowing the adjustment of duty excess paid by the assessee against duty short-paid, citing legal precedents and majority decisions. The Revenue's appeal challenging the validity of the adjustment and the legality of suo motto refunds was rejected. The Tribunal found no merit in the Revenue's arguments and concluded that the adjustment was justified. Additionally, concerns raised by the Revenue regarding the duty burden passed on to customers without proper evidence were dismissed. The Tribunal's decision favored the assessee, and the Revenue's appeal was rejected on all grounds. en-us Tue, 02 Feb 2016 00:00:00 +0530 Mon, 29 Feb 2016 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272197 The Tribunal upheld the Commissioner's decision allowing the adjustment of duty excess paid by the assessee against duty short-paid, citing legal precedents and majority decisions. The Revenue's appeal challenging the validity of the adjustment and the legality of suo motto refunds was rejected. The Tribunal found no merit in the Revenue's arguments and concluded that the adjustment was justified. Additionally, concerns raised by the Revenue regarding the duty burden passed on to customers without proper evidence were dismissed. The Tribunal's decision favored the assessee, and the Revenue's appeal was rejected on all grounds. Case-Laws Central Excise Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272197