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<h1>Court allows refund under compounded levy scheme due to payment nature change. Double payment rectified; time bar from RT-12 finalization.</h1> The revision application for refund of duty paid under the compounded levy scheme was allowed by the court, as the claim was not time-barred due to the ... Refund - Compounded levy scheme The Government of India allowed a revision application for refund of duty paid under the compounded levy scheme prior to 1-3-1975. The claim for refund was not time-barred as the payment ceased to be in the nature of Central Excise duty after the scheme was withdrawn. The refund was deemed necessary as it was a case of double payment, and the time bar should have been computed with reference to the finalization of RT-12.