9911796707
TMI Blog2007 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... be returned - C/114/2007 - 889/2007 - Dated:- 7-8-2007 - Dr S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) [Order per : T K Jayaraman, Member (T)] - This appeal is filed against Order-in-Appeal Nos. 25 26/2006 (V-II) Cus. dated 31-10-2006 passed by the Commissioner of Customs and Central Excise (Appeals), Visakhapatnam 2. The appellant imported crude palm oil. He init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferential duty along with interest. As regards the refund, the Asst. Commissioner wanted the appellant to file separate refund claim. The appellant challenged the directions of the Asst. Commissioner before the Commissioner (A). However, the Commissioner (A) partially upheld the decision of the Asst. Commissioner. According to the Commissioner (A), the appellant is liable to pay the differential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had already been paid by the appellant by way of a cheque dated 9-1-2006. The learned advocate cited a large number of decisions, which hold that when provisional assessment is finalized, the excess duty paid should be adjusted against the demand. It is also further seen that the refund due to the appellant has not been passed on to the consumers. There is a certificate from the Chartered Accounta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there is no provision in the customs Act for adjustment of the excess amount paid by the appellant against the demand made by the department. We do not find that there is any bar in the Customs Act for such an adjustment. The entire issue was taken up in the Writ Petition and we agree with the appellant that the issue before the Hon'ble High Court was one and when the bills of entry are fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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