https://www.taxtmi.com/caselaws?id=72474 Under the compounded levy procedure, duty already discharged in advance for 22-12-1975 to 31-12-1975 was not affected by Notification No. 240/75 dated 29-12-1975, so refund was not available for that period. For 1-1-1976 to 7-1-1976, the notification in force from 29-12-1975 applied, and the statutory return and account records supported the claim; on the evidence, the centrifugal had commenced only on 8-1-1976, so no duty was payable for that week and refund was admissible to that extent. en-us Fri, 28 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72474 Under the compounded levy procedure, duty already discharged in advance for 22-12-1975 to 31-12-1975 was not affected by Notification No. 240/75 dated 29-12-1975, so refund was not available for that period. For 1-1-1976 to 7-1-1976, the notification in force from 29-12-1975 applied, and the statutory return and account records supported the claim; on the evidence, the centrifugal had commenced only on 8-1-1976, so no duty was payable for that week and refund was admissible to that extent. Case-Laws Central Excise Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72474