2014 (12) TMI 688

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..... ms, Excise and Service Tax Appellate Tribunal is right in law in directing the adjudicating authority to ascertain whether the respondents are required to pay any duty after adjusting the excess duty paid and thereafter decide the issue of unjust enrichment? Whether the Customs, Excise and Service Tax Appellate Tribunal is right in law in directing the assessing officer at the stage of final as .....

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..... ter decide the issue of unjust enrichment? (2) Whether the Customs, Excise and Service Tax Appellate Tribunal is right in law in directing the assessing officer at the stage of final assessment to adjust excess payment in one Bill of Entry (i.e. one Provisional assessment) to short payment in another Bill of Entry (another Provisional Assessment)? 3. The learned counsel for the responde .....

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