https://www.taxtmi.com/caselaws?id=122702 Under a compounded levy scheme, duty is fixed by annual capacity and not by actual production or clearances, so export incentives cannot be tied to the actual duty paid. Where the prescribed formula under Notification No. 31/98(NT) governed the incentive, a rebate availed on exported goods did not alter the duty payable under the compounded levy scheme. The refund claim and export incentive operated in different fields, and no material showed that a change in duty liability would affect the incentive rate or basis. The article concludes that denial of refund on that ground was unsustainable and the assessee's claim was correctly allowed. en-us Fri, 27 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 16:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122702 Under a compounded levy scheme, duty is fixed by annual capacity and not by actual production or clearances, so export incentives cannot be tied to the actual duty paid. Where the prescribed formula under Notification No. 31/98(NT) governed the incentive, a rebate availed on exported goods did not alter the duty payable under the compounded levy scheme. The refund claim and export incentive operated in different fields, and no material showed that a change in duty liability would affect the incentive rate or basis. The article concludes that denial of refund on that ground was unsustainable and the assessee's claim was correctly allowed. Case-Laws Central Excise Fri, 27 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122702