https://www.taxtmi.com/caselaws?id=82318 Amounts paid initially under the compounded levy scheme for khandsari sugar were treated as a deposit because Rule 92B required advance payment and then weekly payments in discharge of duty liability. The additional initial amount was not regarded as duty paid for a particular period, so the statutory refund limitation for excise duty did not apply. The amount was therefore refundable as a deposit and not barred under the refund provisions. en-us Fri, 21 Sep 1984 00:00:00 +0530 Sat, 06 Dec 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82318 Amounts paid initially under the compounded levy scheme for khandsari sugar were treated as a deposit because Rule 92B required advance payment and then weekly payments in discharge of duty liability. The additional initial amount was not regarded as duty paid for a particular period, so the statutory refund limitation for excise duty did not apply. The amount was therefore refundable as a deposit and not barred under the refund provisions. Case-Laws Central Excise Fri, 21 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82318