https://www.taxtmi.com/caselaws?id=120916 Under the compounded levy scheme for aluminium circles, the duty rate was linked to the production capacity of the cold rolling machine, not to the diameter of the finished circles. The clarification and amendment treated the relevant size reference as the machine's roller length or width, because the maximum diameter of circles producible depended on that machine dimension. On that basis, differential duty was correctly demanded where duty had been paid on an incorrect basis, and a refund claim for the differential amount was not sustainable. en-us Tue, 16 Jan 2007 00:00:00 +0530 Wed, 25 Jul 2012 13:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120916 Under the compounded levy scheme for aluminium circles, the duty rate was linked to the production capacity of the cold rolling machine, not to the diameter of the finished circles. The clarification and amendment treated the relevant size reference as the machine's roller length or width, because the maximum diameter of circles producible depended on that machine dimension. On that basis, differential duty was correctly demanded where duty had been paid on an incorrect basis, and a refund claim for the differential amount was not sustainable. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120916