https://www.taxtmi.com/caselaws?id=122702 Under the compounded levy scheme, duty is determined by annual production capacity rather than actual production or clearances. Export incentives prescribed under Notification No. 31/98(NT) operate through a formula and are not linked to actual duty paid. A rebate obtained for exported goods therefore operates independently of the duty liability fixed under the compounded levy scheme, unless material establishes that it changes the rate or basis of the export incentive. Refund cannot be denied merely because rebate was received for exports; the refund claim and export incentive apply in separate fields. 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 the compounded levy scheme, duty is determined by annual production capacity rather than actual production or clearances. Export incentives prescribed under Notification No. 31/98(NT) operate through a formula and are not linked to actual duty paid. A rebate obtained for exported goods therefore operates independently of the duty liability fixed under the compounded levy scheme, unless material establishes that it changes the rate or basis of the export incentive. Refund cannot be denied merely because rebate was received for exports; the refund claim and export incentive apply in separate fields. Case-Laws Central Excise Fri, 27 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122702