https://www.taxtmi.com/caselaws?id=40918 Advance duty paid under the compounded levy scheme was treated as a double payment once that scheme ceased to operate, so the amount ought to have been returned or adjusted against duty payable under the normal procedure. Limitation was computed with reference to the finalisation of RT-12, not the earlier date adopted by the lower authority, and the refund claim was therefore not time-barred. The petitioners were entitled to refund. en-us Wed, 17 Oct 1979 00:00:00 +0530 Tue, 18 May 2010 10:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40918 Advance duty paid under the compounded levy scheme was treated as a double payment once that scheme ceased to operate, so the amount ought to have been returned or adjusted against duty payable under the normal procedure. Limitation was computed with reference to the finalisation of RT-12, not the earlier date adopted by the lower authority, and the refund claim was therefore not time-barred. The petitioners were entitled to refund. Case-Laws Central Excise Wed, 17 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40918