2013 (11) TMI 871

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....DER Appellants are engaged in the manufacture of several products on job work basis and further they manufacture the same for captive consumption also. The duty is paid on the basis of conversion cost plus raw material cost. At the end of the year 2006-07, it was found that the duty paid by the appellants in respect of some products was in excess and in respect of some products there was short ....

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....e case of Toyota Kirloskar Auto Parts Pvt. Ltd. vs. CCE, Bangalore: 2012 (276) E.L.T. 332 (Kar.). Further, he also submits that they have not claimed refund of the excess payment. 4. The learned Superintendent (AR) submits that the question of adjustment of short payment with the excess payment does not arise. The decision of the Hon'ble High Court does not apply since it was rendered in case w....

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....od by the appellant and as submitted by the learned Superintendent (AR), it has been decided by the Tribunal in the case of Bayer ABS Ltd. vs. CCE, Vadodara: 2012 (281) E.L.T. 296 (Tri.-Ahmd.) that revenue neutrality is not a ground and the interest is liable to be paid. Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible would be t....