https://www.taxtmi.com/caselaws?id=40449 A statutory excise duty demand is independent of any separate refund claim, so earlier or alleged excess payment cannot be automatically set off against a later demand. Any remedy for excess duty lies in the prescribed statutory refund procedure, and not by adjustment through the demand proceedings. Where the aggrieved party does not follow the required refund route, no relief can be granted on the refund claim in those proceedings. The stated principle is that duty liability must be discharged when demanded, while excess-payment relief must be pursued through the governing refund mechanism. en-us Fri, 15 Mar 1974 00:00:00 +0530 Sat, 08 May 2010 12:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40449 A statutory excise duty demand is independent of any separate refund claim, so earlier or alleged excess payment cannot be automatically set off against a later demand. Any remedy for excess duty lies in the prescribed statutory refund procedure, and not by adjustment through the demand proceedings. Where the aggrieved party does not follow the required refund route, no relief can be granted on the refund claim in those proceedings. The stated principle is that duty liability must be discharged when demanded, while excess-payment relief must be pursued through the governing refund mechanism. Case-Laws Central Excise Fri, 15 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40449