https://www.taxtmi.com/caselaws?id=757010 In provisional assessment under Rule 9B of the Central Excise Rules, 1944, excess duty paid because of billing errors, short-supply, incorrect duty computation and similar clerical corrections could be adjusted when quantifying the final demand. The material distinction was between reopening the assessable value, which was not permissible after finalisation, and correcting amounts that had no bearing on assessable value, which remained allowable at the quantification stage. Accordingly, the assessee's claim for adjustment of such excess duty was sustainable, and rejection of the claim was not justified. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757010 In provisional assessment under Rule 9B of the Central Excise Rules, 1944, excess duty paid because of billing errors, short-supply, incorrect duty computation and similar clerical corrections could be adjusted when quantifying the final demand. The material distinction was between reopening the assessable value, which was not permissible after finalisation, and correcting amounts that had no bearing on assessable value, which remained allowable at the quantification stage. Accordingly, the assessee's claim for adjustment of such excess duty was sustainable, and rejection of the claim was not justified. Case-Laws Central Excise Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757010