https://www.taxtmi.com/caselaws?id=360735 Under the compounded levy scheme for pan masala packing machines, duty is linked to the actual working of the machine, so proportionate abatement cannot be denied merely because the closure period is not a separate 15-day block. The Tribunal noted that the factory had remained non-operational for seven days in June 2013 and treated the excess duty and corresponding excess interest for that closure period as refundable. The note applies the principle that duty should not be retained for periods when the machine or factory was closed within the scheme period, and the rejection of refund on that basis was set aside. en-us Fri, 18 May 2018 00:00:00 +0530 Tue, 22 May 2018 08:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360735 Under the compounded levy scheme for pan masala packing machines, duty is linked to the actual working of the machine, so proportionate abatement cannot be denied merely because the closure period is not a separate 15-day block. The Tribunal noted that the factory had remained non-operational for seven days in June 2013 and treated the excess duty and corresponding excess interest for that closure period as refundable. The note applies the principle that duty should not be retained for periods when the machine or factory was closed within the scheme period, and the rejection of refund on that basis was set aside. Case-Laws Central Excise Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360735