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TMI Blog2017 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to various conditions prescribed in Section 11 B. Once duty has been paid in excess, the assessee is required to file refund claim and satisfy all the conditions prescribed, to get back the excess paid duty - In the present case, the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - appeal dismissed - decided against appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of price increases during certain periods. However, in respect of certain other periods, the goods were sold at lower rates from the depot. The appellant adjusted the excess paid differential duty with the short paid duty. Revenue took the view that such adjustments were not proper. There view was that in respect of price increases upward, the differential duty is required to be paid an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of C. EX., Belapur 2015 (329) E.L.T. 912 (Tri. - Mumbai). (3) Bajaj Tempo Ltd. Vs. Commissioner of Central Excise, Pune 2004 (172) E.L.T. 473 (Tri.- Mumbai). (4) Sopariwala Exports Pvt. Ltd. Vs. Commissioner of C, EX., Vadodara-I 2013(291) E.L.T. 70 (Tri.- Ahmd.). 4. Ld. Departmental Representative reiterated the findings of the lower authorities below. 5. The goods manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules 2000, the value should be the normal transaction value of such goods when sold from the depot. In the instant case, the appellant has adopted the value accordingly. It is also pertinent to record that no provisional assessment has been ordered in the present case. 6. The central Excise law provides for claiming refund of excise duty paid in excess, subject to various conditions prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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