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    <title>2007 (4) TMI 245 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and directing the jurisdictional Commissioner to adjust the short payment of Central Excise duty against the excess payment made by the appellants towards education cess. The Tribunal emphasized the lack of clarity in educational cess calculation that led to erroneous payments and instructed the Commissioner to facilitate the adjustment. The appellants were also permitted to file a refund claim for the balance amount after the adjustment, providing a pathway for potential refund consideration.</description>
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    <pubDate>Thu, 05 Apr 2007 00:00:00 +0530</pubDate>
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      <title>2007 (4) TMI 245 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=32513</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order and directing the jurisdictional Commissioner to adjust the short payment of Central Excise duty against the excess payment made by the appellants towards education cess. The Tribunal emphasized the lack of clarity in educational cess calculation that led to erroneous payments and instructed the Commissioner to facilitate the adjustment. The appellants were also permitted to file a refund claim for the balance amount after the adjustment, providing a pathway for potential refund consideration.</description>
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      <pubDate>Thu, 05 Apr 2007 00:00:00 +0530</pubDate>
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