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1. Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.

2. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

3. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

4. Final antidumping duty imposed after expiry of provisional notification with retrospective effect is valid

5. Refund of excess Excise duty paid - unjust enrichment - finalization of provisional assessment - adjustments at the time of finalization of provisional assessments would...

6. Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is...

7. Adjustment of duty excess paid against the duty short-paid - assessee is entitled for adjustment of excess paid duty with the short-paid duty during the period of...

8. Denial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - the adjustment of excess duty paid by the appellant against...

9. Finalization of provisional assessment - Re-export of goods - Where there is incompatibility between departmental proceedings to enforce contract and parallel...

10. Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment...

11. Adjustment of excess payment of duty towards short payment of duty ascertained at the time of finalisation of provisional assessment - there is no bar in adjusting the...

12. Customs (Finalisation of Provisional Assessment) Regulations, 2018

13. Delay in finalization of Provisional Assessment - The mandatory Pre-SCN consultation as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962 read with...

14. As the amount paid by the respondent was during the pendency of finalisation of their provisional assessment and therefore, the same shall be treated as duty and on...

15. Finalization of provisional assessment – While finalizing a provisional assessment, the excess payment of duty can be adjusted against the short payment. - AT