2018 (10) TMI 697

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....hey requested for provisional assessment under Rule 7 of Central Excise Rules 2002 for the period from October 2012 to December 2012 and from January 2013 to March 2013. The provisional assessment was finalised vide Order-in-Original No.71/2013 (Prov. Ass.) dated 23.12.2013. The short paid duty was thus arrived at Rs. 23,40,314/- for the above period except December 2012 and January 2013 and excess paid duty was arrived as Rs. 22,98,934/- during the period December 2012 and January 2013. The appellants reversed the short paid duty in their CENVAT credit account but vide the above order the excess paid duty was sanctioned and ordered to be credited to the Consumer Welfare Fund for the reason that appellant has not proved that the burden o....

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....of Toyota Kirloskar Auto Parts Pvt. Ltd. Vs CCE LTU Bangalore - 2012 (276) ELT 332 (Kar.) and argued that Hon'ble High Court had held that when there is short fall of duty, such short fall should be deducted from the excess duty paid, if any. The issue whether unjust enrichment is applicable for the purpose of such adjustment was considered by the Tribunal in the appellant's own case in CCE Vs JK Tyre & Industries Ltd. - 2018 (6) TMI 174- CESTAT Bangalore wherein the Tribunal relied upon the decision in the case of CCE Vs Indian Telephone Industries - 2016 (11) TMI 14-CESTAT Bangalore. 3. Ld. A.R Shri N. Nandakumar argued that the appellant has issue invoices even for the amount which has been excess paid by which the burden of duty is p....