https://www.taxtmi.com/highlights?id=47382 Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the hands of the individual/entity who has borne the duties and it cannot be retained by the exchequer. en-us Sat, 22 Jun 2019 07:01:10 +0530 Sat, 22 Jun 2019 07:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47382 Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the hands of the individual/entity who has borne the duties and it cannot be retained by the exchequer. Highlights Central Excise Sat, 22 Jun 2019 07:01:10 +0530 https://www.taxtmi.com/highlights?id=47382