https://www.taxtmi.com/caselaws?id=344297 Duty paid in advance under the compounded levy scheme remained refundable where the entire manufactured output was exported under bond, because the duty had already been discharged and the existence of a separate rebate route did not justify denial of refund. The later insertion of Rule 14A, effective from 05.03.2009, could not be applied to exports made earlier between 12.08.2008 and 30.09.2008, so the amendment did not bar relief for the disputed period. Refund was therefore upheld with consequential relief. en-us Thu, 11 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344297 Duty paid in advance under the compounded levy scheme remained refundable where the entire manufactured output was exported under bond, because the duty had already been discharged and the existence of a separate rebate route did not justify denial of refund. The later insertion of Rule 14A, effective from 05.03.2009, could not be applied to exports made earlier between 12.08.2008 and 30.09.2008, so the amendment did not bar relief for the disputed period. Refund was therefore upheld with consequential relief. Case-Laws Central Excise Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344297