https://www.taxtmi.com/highlights?id=74885 Refund of the excess amount that was subsequently refused to be paid to the Appellant by the Refund Sanctioning Authority - Finalization of provisional assessment - Sale through C & F Agents/Depot/Consignment agent - The tribunal held that, it is apparently keeping these provisions in mind, the provision of refund of differential duty after financial assessment is codified in Rule 7 itself, in which Department would have refunded the amount on its own without any refund application being filed under Section 11(B) of the Central Excise Act, 1944 and burden of examination of passing/non-passing of duly element would have been done by itself. en-us Wed, 14 Feb 2024 07:13:39 +0530 Wed, 14 Feb 2024 07:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74885 Refund of the excess amount that was subsequently refused to be paid to the Appellant by the Refund Sanctioning Authority - Finalization of provisional assessment - Sale through C & F Agents/Depot/Consignment agent - The tribunal held that, it is apparently keeping these provisions in mind, the provision of refund of differential duty after financial assessment is codified in Rule 7 itself, in which Department would have refunded the amount on its own without any refund application being filed under Section 11(B) of the Central Excise Act, 1944 and burden of examination of passing/non-passing of duly element would have been done by itself. Highlights Central Excise Wed, 14 Feb 2024 07:13:39 +0530 https://www.taxtmi.com/highlights?id=74885