https://www.taxtmi.com/caselaws?id=367744 Under the compounded levy scheme, excise duty was held not leviable for the period in which a declared machine remained inoperative and no manufacture took place. The authority accepted the intimation that the machine was out of operation, and the excess duty paid in advance for that non-operative period could not be retained merely because duty had been paid under a special scheme. Applying the principle that excise duty arises only on manufacture, CESTAT New Delhi held that the refund claim was maintainable and the denial of refund was unsustainable. en-us Tue, 10 Jul 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367744 Under the compounded levy scheme, excise duty was held not leviable for the period in which a declared machine remained inoperative and no manufacture took place. The authority accepted the intimation that the machine was out of operation, and the excess duty paid in advance for that non-operative period could not be retained merely because duty had been paid under a special scheme. Applying the principle that excise duty arises only on manufacture, CESTAT New Delhi held that the refund claim was maintainable and the denial of refund was unsustainable. Case-Laws Central Excise Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367744