https://www.taxtmi.com/caselaws?id=50011 Excess duty quantified on finalisation of RT-12 assessments could be credited in the assessee's PLA under Rule 173-I(2) of the Central Excise Rules, 1944, because the rule itself provided a specific adjustment mechanism when duty paid exceeded duty payable. No separate refund claim under Section 11B of the Central Excise Act, 1944 was required for such credit, and no prior specific permission from the Superintendent was necessary. The assessee was therefore justified in taking the credit, and the Revenue's challenge lacked merit. en-us Tue, 14 Mar 2000 00:00:00 +0530 Thu, 19 Aug 2010 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50011 Excess duty quantified on finalisation of RT-12 assessments could be credited in the assessee's PLA under Rule 173-I(2) of the Central Excise Rules, 1944, because the rule itself provided a specific adjustment mechanism when duty paid exceeded duty payable. No separate refund claim under Section 11B of the Central Excise Act, 1944 was required for such credit, and no prior specific permission from the Superintendent was necessary. The assessee was therefore justified in taking the credit, and the Revenue's challenge lacked merit. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50011