https://www.taxtmi.com/caselaws?id=765633 The compounded levy framework under section 3A of the Central Excise Act and rule 96ZO operates as a self-contained code for determining, paying and adjusting duty on the basis of annual production capacity. Excess duty already paid, including amount paid for August 1997, could be treated as an amount already paid and adjusted against future duty liability under the scheme. Section 11B, being the general refund provision, does not apply where the special scheme itself provides the mechanism for adjustment. The excess payment therefore need not be processed through the refund route under section 11B. en-us Mon, 03 Feb 2025 00:00:00 +0530 Thu, 06 Feb 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765633 The compounded levy framework under section 3A of the Central Excise Act and rule 96ZO operates as a self-contained code for determining, paying and adjusting duty on the basis of annual production capacity. Excess duty already paid, including amount paid for August 1997, could be treated as an amount already paid and adjusted against future duty liability under the scheme. Section 11B, being the general refund provision, does not apply where the special scheme itself provides the mechanism for adjustment. The excess payment therefore need not be processed through the refund route under section 11B. Case-Laws Central Excise Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765633