2008 (11) TMI 545

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under one head to another head if any adjustment of excess duty payment arises and not otherwise barred by law - adjustment of amount permitted - appeal allowed. - E/5125/2004-EX(BR) - 890/2008-EX(BR)(PB) - Dated:- 25-11-2008 - S/Shri D.N. Panda, Rakesh Kumar, JJ. REPRESENTED BY : Shri Z.V. Alvi, Advocate, for the Appellant. Shri Virinder Choudhary, DR, for the Respondent. [Order p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ny adjustment of excess duty payment arises and not otherwise barred by law. View of Kolkata Bench in the case of South Asian Petrochem Ltd (supra) appears to be of considerable value. Since money has gone to the treasury of Union of India, treating the appellants differently shall be of no avail. We therefore allow the appeal directing the Authority below to permit adjustment of aforesaid amount .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X