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    <title>Excess Duty Adjustment Allowed Against Short Payment; Larger Bench Decision Sets Binding Precedent on CENVAT Credit Claims.</title>
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    <description>Adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the assessee - the majority decision has to be considered as Larger Bench decision and a binding precedent. - AT</description>
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