https://www.taxtmi.com/caselaws?id=1418 Rule 96ZNA permitted an independent textile processor to operate the compounded levy scheme provisionally while its application was pending. If the application was later rejected, the duty already paid during the provisional period was required to be adjusted against the duty otherwise payable for the same period. The text states that, where the assessee had filed returns and discharged duty under the provisional scheme, the revenue could not insist on a separate differential demand without granting credit for that payment. On that basis, the relevant liability was treated as satisfied by adjustment under the applicable duty provisions. en-us Thu, 01 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1418 Rule 96ZNA permitted an independent textile processor to operate the compounded levy scheme provisionally while its application was pending. If the application was later rejected, the duty already paid during the provisional period was required to be adjusted against the duty otherwise payable for the same period. The text states that, where the assessee had filed returns and discharged duty under the provisional scheme, the revenue could not insist on a separate differential demand without granting credit for that payment. On that basis, the relevant liability was treated as satisfied by adjustment under the applicable duty provisions. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1418