2014 (3) TMI 484

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....: Shri P. Arul, Superintendent (AR) JUDGEMENT Per P.K. Das; All the appeals are arising out of a common order and therefore all are taken up together for hearing and disposal. 2. The appellants are engaged in the manufacture Polyester Yarn and Polyviscose Yarn classifiable under Heading 5509 of the First Schedule of the Central Excise Tariff Act, 1985. They are selling the goods through the co....

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....ents under provisional price. It is submitted that in some cases they have paid excess duty on the assessable value than the actual value of clearance in the consignment agents premises at the time of clearance at factory gate and the excess amount of duty paid by them is to be refunded. The main contention of the learned counsel is that while demanding the duty on lower assessable value, the orig....

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.... the purpose of provisional assessment and therefore the adjustment of refund and demand is not permissible under the law.  He further submits that in terms of Rule 173I, excess payment of duty could be refunded only under Section 11B of the Central Excise Act, 1944. So the demand of duty for short-payment under Section 11A is correct. 5. After hearing both sides and on perusal of the record....