https://www.taxtmi.com/caselaws?id=360735 Under the compounded levy scheme for pan masala packing machines, duty is relatable to periods when the factory or machine is operational. Proportionate abatement for a closure period cannot be denied solely because the shutdown does not independently constitute a 15-day continuous period. Where production had recently commenced and the factory remained non-operational from 1 to 7 June 2013, excess duty paid for that period, together with consequential excess interest, was refundable. Rejection of the refund claim for the closure period was set aside, with interest requiring recalculation. 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 relatable to periods when the factory or machine is operational. Proportionate abatement for a closure period cannot be denied solely because the shutdown does not independently constitute a 15-day continuous period. Where production had recently commenced and the factory remained non-operational from 1 to 7 June 2013, excess duty paid for that period, together with consequential excess interest, was refundable. Rejection of the refund claim for the closure period was set aside, with interest requiring recalculation. Case-Laws Central Excise Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360735