https://www.taxtmi.com/caselaws?id=111539 Under the compounded levy scheme, refund of duty on an unused fifth rolling machine was not barred merely because prior written approval for reduced installed capacity had not been obtained in advance. The assessee had informed the department before the change, paid duty under protest, and the Commissioner later granted retrospective permission for four machines. Because the relevant procedural non-compliance was capable of condonation and no excess operation of machinery was shown, the later approval was treated as curing the lapse. On these facts, denial of refund solely for want of prior approval was not justified, and refund on the fifth machine was allowable. en-us Fri, 26 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 18:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111539 Under the compounded levy scheme, refund of duty on an unused fifth rolling machine was not barred merely because prior written approval for reduced installed capacity had not been obtained in advance. The assessee had informed the department before the change, paid duty under protest, and the Commissioner later granted retrospective permission for four machines. Because the relevant procedural non-compliance was capable of condonation and no excess operation of machinery was shown, the later approval was treated as curing the lapse. On these facts, denial of refund solely for want of prior approval was not justified, and refund on the fifth machine was allowable. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111539