https://www.taxtmi.com/caselaws?id=351881 Under the compounded levy regime for pan masala packing machines, duty is required to be adjusted pro rata when a machine remains uninstalled or out of operation during the relevant month. Section 3A of the Central Excise Act, 1944 and Rule 9 of the 2008 Rules contemplate recalculation of duty and refund of excess payment where operating capacity changes, and relief is not confined to cases of total factory closure. Denial of abatement solely because the entire factory was not closed was therefore unsustainable, and the assessee was held entitled to refund of excess duty with consequential reliefs, including interest. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 12 Jan 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351881 Under the compounded levy regime for pan masala packing machines, duty is required to be adjusted pro rata when a machine remains uninstalled or out of operation during the relevant month. Section 3A of the Central Excise Act, 1944 and Rule 9 of the 2008 Rules contemplate recalculation of duty and refund of excess payment where operating capacity changes, and relief is not confined to cases of total factory closure. Denial of abatement solely because the entire factory was not closed was therefore unsustainable, and the assessee was held entitled to refund of excess duty with consequential reliefs, including interest. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351881