https://www.taxtmi.com/caselaws?id=166785 Refund claims arising from duty paid under a compounded levy procedure were treated as governed by the special scheme in Rule 96YY, not by the general limitation rule in Rule 11 of the Central Excise Rules, 1944. Where the assessee had opted for the special procedure and the exemption notification and classification list had been approved, the excess duty was regarded as consequential relief flowing from that approved exemption. Rule 96YY was read as requiring Central Excise officers to recalculate duty when the rate or exemption limit changed and to refund excess collections, making a separate refund application under Rule 11 unnecessary and inapplicable; the refund claim was therefore not barred by limitation. en-us Fri, 07 Oct 1983 00:00:00 +0530 Tue, 04 Nov 2014 18:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166785 Refund claims arising from duty paid under a compounded levy procedure were treated as governed by the special scheme in Rule 96YY, not by the general limitation rule in Rule 11 of the Central Excise Rules, 1944. Where the assessee had opted for the special procedure and the exemption notification and classification list had been approved, the excess duty was regarded as consequential relief flowing from that approved exemption. Rule 96YY was read as requiring Central Excise officers to recalculate duty when the rate or exemption limit changed and to refund excess collections, making a separate refund application under Rule 11 unnecessary and inapplicable; the refund claim was therefore not barred by limitation. Case-Laws Central Excise Fri, 07 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166785