https://www.taxtmi.com/caselaws?id=124798 Excess payment deposited under the Compounded Levy Scheme was treated as a scheme-specific deposit, so the general refund limitation under Section 11B did not apply. The Tribunal followed the view that the Compounded Levy Scheme operates as an independent code and that, where the special scheme itself provides for refund without any time limit, general refund restrictions cannot be imported. On that basis, refund was governed by Rule 96ZB, and the Revenue's challenge could not be sustained. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 13:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124798 Excess payment deposited under the Compounded Levy Scheme was treated as a scheme-specific deposit, so the general refund limitation under Section 11B did not apply. The Tribunal followed the view that the Compounded Levy Scheme operates as an independent code and that, where the special scheme itself provides for refund without any time limit, general refund restrictions cannot be imported. On that basis, refund was governed by Rule 96ZB, and the Revenue's challenge could not be sustained. Case-Laws Central Excise Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124798