https://www.taxtmi.com/caselaws?id=344830 Under the compounded levy scheme, refund and duty recomputation on the basis of actual production were held not permissible where duty liability was fixed by annual capacity under the governing statute and rules. The Tribunal followed the Supreme Court's settled view in Doaba Steel Rolling Mills, noting that the issue had already been decided against the assessee and that the review petition had been dismissed. The argument that the rules could not restrict the benefit of the statute did not override the binding precedent. The claim for refund based on actual production was therefore rejected and the denial of relief was upheld. en-us Tue, 27 Jun 2017 00:00:00 +0530 Thu, 27 Jul 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344830 Under the compounded levy scheme, refund and duty recomputation on the basis of actual production were held not permissible where duty liability was fixed by annual capacity under the governing statute and rules. The Tribunal followed the Supreme Court's settled view in Doaba Steel Rolling Mills, noting that the issue had already been decided against the assessee and that the review petition had been dismissed. The argument that the rules could not restrict the benefit of the statute did not override the binding precedent. The claim for refund based on actual production was therefore rejected and the denial of relief was upheld. Case-Laws Central Excise Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344830