https://www.taxtmi.com/caselaws?id=52797 Where the applicable excise assessment procedure authorised adjustment through the account current, excess duty paid under RT-12 assessments could be taken as credit in that account rather than being forced into the refund route. The later amendment to the self-assessment procedure operated prospectively and did not displace the earlier mechanism for the relevant period. Board circulars were consistent with that prospective application, and the assessment orders themselves permitted debit and credit adjustments. Section 11B was therefore not the exclusive remedy for the excess payment under the earlier regime. en-us Thu, 04 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52797 Where the applicable excise assessment procedure authorised adjustment through the account current, excess duty paid under RT-12 assessments could be taken as credit in that account rather than being forced into the refund route. The later amendment to the self-assessment procedure operated prospectively and did not displace the earlier mechanism for the relevant period. Board circulars were consistent with that prospective application, and the assessment orders themselves permitted debit and credit adjustments. Section 11B was therefore not the exclusive remedy for the excess payment under the earlier regime. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52797