https://www.taxtmi.com/caselaws?id=52012 Excess duty paid on clearances made while classification lists remained pending was required to be dealt with under Rule 173-I(2) of the Central Excise Rules, 1944, because that scheme contemplated account-current credit on assessment for any excess duty determined and paid. As the clearances were not shown to be under provisional assessment, the payment did not give rise to a separate cash refund claim under Section 11B of the Central Excise Act, 1944. The lower authorities therefore applied the wrong provision, and the matter had to be processed under the specific adjustment mechanism in Rule 173-I(2) by the original authority. en-us Fri, 13 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52012 Excess duty paid on clearances made while classification lists remained pending was required to be dealt with under Rule 173-I(2) of the Central Excise Rules, 1944, because that scheme contemplated account-current credit on assessment for any excess duty determined and paid. As the clearances were not shown to be under provisional assessment, the payment did not give rise to a separate cash refund claim under Section 11B of the Central Excise Act, 1944. The lower authorities therefore applied the wrong provision, and the matter had to be processed under the specific adjustment mechanism in Rule 173-I(2) by the original authority. Case-Laws Central Excise Fri, 13 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52012