https://www.taxtmi.com/caselaws?id=191393 Compounded levy duty under the special scheme was payable with reference to the machine and its prescribed method of calculation, but not for a machine that had been dismantled and removed. Once the cold rolling machine had ceased to exist, continued collection of duty for the later period was excess payment over the amount legally payable. A refund claim of such excess duty was maintainable under Section 11B of the Central Excise Act, and neither the special levy rules nor Section 11B barred refund. The refund was therefore admissible and denial of refund was unsustainable. en-us Wed, 08 Aug 2001 00:00:00 +0530 Sat, 01 Apr 2017 14:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191393 Compounded levy duty under the special scheme was payable with reference to the machine and its prescribed method of calculation, but not for a machine that had been dismantled and removed. Once the cold rolling machine had ceased to exist, continued collection of duty for the later period was excess payment over the amount legally payable. A refund claim of such excess duty was maintainable under Section 11B of the Central Excise Act, and neither the special levy rules nor Section 11B barred refund. The refund was therefore admissible and denial of refund was unsustainable. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191393