https://www.taxtmi.com/caselaws?id=334134 The compounded levy scheme under the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 operates as a self-contained code, so general excise provisions apply only where they are consistent with that special framework. On that basis, the limitation under section 11B of the Central Excise Act, 1944 was held inapplicable to a refund claim arising from abatement of duty under the scheme. The refund could therefore not be rejected as time-barred, and refund relief was granted to the assessee. en-us Tue, 06 Sep 2016 00:00:00 +0530 Fri, 04 Nov 2016 09:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334134 The compounded levy scheme under the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 operates as a self-contained code, so general excise provisions apply only where they are consistent with that special framework. On that basis, the limitation under section 11B of the Central Excise Act, 1944 was held inapplicable to a refund claim arising from abatement of duty under the scheme. The refund could therefore not be rejected as time-barred, and refund relief was granted to the assessee. Case-Laws Central Excise Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334134