https://www.taxtmi.com/caselaws?id=364059 Under a machine-based levy scheme, duty is linked to the period during which machines are actually operational, so refund is available for days when the machines remained sealed and no manufacture took place. The assessee had surrendered registration, the department sealed the machines, and manufacture later restarted under a fresh registration at the same premises without any change in name or constitution. The reopening provision was treated as pari materia with the Pan Masala scheme, where a fresh start after permanent closure does not by itself defeat refund for the closed period. On those facts, refund for the sealed period was held allowable. en-us Fri, 20 Jul 2018 00:00:00 +0530 Fri, 27 Jul 2018 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364059 Under a machine-based levy scheme, duty is linked to the period during which machines are actually operational, so refund is available for days when the machines remained sealed and no manufacture took place. The assessee had surrendered registration, the department sealed the machines, and manufacture later restarted under a fresh registration at the same premises without any change in name or constitution. The reopening provision was treated as pari materia with the Pan Masala scheme, where a fresh start after permanent closure does not by itself defeat refund for the closed period. On those facts, refund for the sealed period was held allowable. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364059