https://www.taxtmi.com/caselaws?id=331396 On finalization of provisional assessment, excess duty paid on some clearances may be adjusted against duty short paid on other clearances, because the assessment has to be worked out for the goods as a whole. At that stage, the duty liability is determined after netting excess payment against short payment, and unjust enrichment does not bar the adjustment. The settled view relied on prior decisions supporting this approach, and the adjustment was held permissible in favour of the assessee. en-us Wed, 15 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331396 On finalization of provisional assessment, excess duty paid on some clearances may be adjusted against duty short paid on other clearances, because the assessment has to be worked out for the goods as a whole. At that stage, the duty liability is determined after netting excess payment against short payment, and unjust enrichment does not bar the adjustment. The settled view relied on prior decisions supporting this approach, and the adjustment was held permissible in favour of the assessee. Case-Laws Central Excise Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331396