https://www.taxtmi.com/caselaws?id=74886 Rule 92B of the Central Excise Rules required recalculation of duty from the date of alteration in rate and mandated refund of any excess already paid under the compounded levy scheme. Because that special provision contemplated automatic repayment of the balance without a formal claim, the general six-month limitation for refund claims under Rule 11 did not govern such excess payments. The excess duty was therefore refundable to the assessee without compliance with the ordinary refund-claim timeline. en-us Thu, 17 Nov 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74886 Rule 92B of the Central Excise Rules required recalculation of duty from the date of alteration in rate and mandated refund of any excess already paid under the compounded levy scheme. Because that special provision contemplated automatic repayment of the balance without a formal claim, the general six-month limitation for refund claims under Rule 11 did not govern such excess payments. The excess duty was therefore refundable to the assessee without compliance with the ordinary refund-claim timeline. Case-Laws Central Excise Thu, 17 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74886