https://www.taxtmi.com/caselaws?id=333996 On finalisation of provisional assessments under Rule 9B of the Central Excise Rules, 1944, excess duty paid during the provisional period may be adjusted against duty short-paid, rather than being first routed through a refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal followed its earlier view in the assessee's own case and accepted the later majority position that such set-off is permissible at the stage of finalisation. The Revenue's objection that refund proceedings and unjust enrichment had to be examined first was rejected, and the orders allowing adjustment were affirmed. en-us Tue, 25 Oct 2016 00:00:00 +0530 Tue, 01 Nov 2016 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333996 On finalisation of provisional assessments under Rule 9B of the Central Excise Rules, 1944, excess duty paid during the provisional period may be adjusted against duty short-paid, rather than being first routed through a refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal followed its earlier view in the assessee's own case and accepted the later majority position that such set-off is permissible at the stage of finalisation. The Revenue's objection that refund proceedings and unjust enrichment had to be examined first was rejected, and the orders allowing adjustment were affirmed. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333996