https://www.taxtmi.com/highlights?id=70088 Finalisation of provisional assessment - Denial of adjustment of excess payment against the alleged short payment of duty - appellant had passed on the excess amount of duty as CENVAT Credit - There is a categorical finding in the adjudication order that the duty burden has been borne not by M/s. BHEL, but by M/s. BPCL, the consignee of the goods. The refund of the excess payment was not sanctioned for the reason that the duty burden has been passed on to M/s. BPCL attracting the provisions of Rule 7(6) - order of lower authorities sustained - AT en-us Fri, 02 Jun 2023 08:31:56 +0530 Fri, 02 Jun 2023 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70088 Finalisation of provisional assessment - Denial of adjustment of excess payment against the alleged short payment of duty - appellant had passed on the excess amount of duty as CENVAT Credit - There is a categorical finding in the adjudication order that the duty burden has been borne not by M/s. BHEL, but by M/s. BPCL, the consignee of the goods. The refund of the excess payment was not sanctioned for the reason that the duty burden has been passed on to M/s. BPCL attracting the provisions of Rule 7(6) - order of lower authorities sustained - AT Highlights Central Excise Fri, 02 Jun 2023 08:31:56 +0530 https://www.taxtmi.com/highlights?id=70088