https://www.taxtmi.com/caselaws?id=97849 A special refund claim arising on cessation of production under Rule 96ZGG of the Central Excise Rules, 1944 was treated as part of that self-contained compounded levy scheme, which provides for duty recalculation, adjustment and refund when excess duty has been paid. The commentary notes that such a claim should not be re-characterised as a claim under Rule 173S so as to attract the general limitation period under Section 11AB of the Central Excise Act, 1944. On that basis, the order applying the wrong rule and limitation was held unsustainable and the matter was remanded for fresh decision. en-us Thu, 10 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97849 A special refund claim arising on cessation of production under Rule 96ZGG of the Central Excise Rules, 1944 was treated as part of that self-contained compounded levy scheme, which provides for duty recalculation, adjustment and refund when excess duty has been paid. The commentary notes that such a claim should not be re-characterised as a claim under Rule 173S so as to attract the general limitation period under Section 11AB of the Central Excise Act, 1944. On that basis, the order applying the wrong rule and limitation was held unsustainable and the matter was remanded for fresh decision. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97849