https://www.taxtmi.com/caselaws?id=438487 The Tribunal upheld the denial of the appellant's request to adjust excess payment against short payment of duty under Rule 7 of the Central Excise Rules, 2002. The decision was based on the monthly finalization requirement of provisional assessments, with excess payments credited to the Consumer Welfare Fund as the duty burden was passed on to another entity. The Tribunal found no error in the lower authorities' orders and dismissed the appeal, emphasizing adherence to monthly finalization and crediting excess payments in line with the rules. en-us Wed, 31 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438487 The Tribunal upheld the denial of the appellant's request to adjust excess payment against short payment of duty under Rule 7 of the Central Excise Rules, 2002. The decision was based on the monthly finalization requirement of provisional assessments, with excess payments credited to the Consumer Welfare Fund as the duty burden was passed on to another entity. The Tribunal found no error in the lower authorities' orders and dismissed the appeal, emphasizing adherence to monthly finalization and crediting excess payments in line with the rules. Case-Laws Central Excise Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438487