2014 (7) TMI 353

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....r K P Muralidharan, Superintendent (AR) PER : P K Das Common issue involved in these appeals, and therefore, both are taken up together for disposal. 2. Heard both sides and perused the records. 3. The appellants are engaged in the manufacture of Fertilizer, Sulphuric Acid and Pesticides. They cleared their goods through their depot on the basis of provisional assessment. The Assistant....

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.... adjudication order. 4. The main contention of the learned Counsel for the appellant is that the refund of the excess payment of duty had been determined by the finalization of the provisional assessment, which cannot be again adjusted by the impugned adjudication order. He submits that the adjudicating authority should not adjust refund amount against the differential duty. It is further submi....

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....l duty had to be paid and for the excess payment of duty, the assessee is required to file a refund application. In the present case, it is seen that the adjudicating authority after examining the provisions of Section 11B of the Act had sanctioned the refund amount, which was adjusted against demand of differential duty arising out of finalization of provisional assessment. Section 11 of the Cent....

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....ty of such assessee under the Excise Act, 1944 and Rules made thereunder, however, such adjustments are subject to the applicability of the principle of unjust enrichment. Therefore, before grant of adjustment, the authority will have to ascertain whether such excess amount is to be actually refunded to the assessee or is liable either wholly or partly to be credited to the account of consumer ben....