https://www.taxtmi.com/caselaws?id=167198 Advance amounts paid under a compounded levy scheme ceased to have the character of duty once the underlying duty on unprocessed cotton fabrics and the special procedure rules were withdrawn, and to that extent became refundable as deposits. The claim was not governed by Rule 11 limitation because it was not a refund of duty already paid, but a return of money retained after the levy had been abolished. The saving clause in the deleting notification protected prior acts and did not extinguish the refund right that arose on withdrawal of the levy and rules. The refund claim was therefore maintainable and consequential relief followed. en-us Thu, 18 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 11:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167198 Advance amounts paid under a compounded levy scheme ceased to have the character of duty once the underlying duty on unprocessed cotton fabrics and the special procedure rules were withdrawn, and to that extent became refundable as deposits. The claim was not governed by Rule 11 limitation because it was not a refund of duty already paid, but a return of money retained after the levy had been abolished. The saving clause in the deleting notification protected prior acts and did not extinguish the refund right that arose on withdrawal of the levy and rules. The refund claim was therefore maintainable and consequential relief followed. Case-Laws Central Excise Thu, 18 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167198