https://www.taxtmi.com/caselaws?id=47892 Under the compounded levy scheme for cold rolling machines, duty was not payable on a machine that had been dismantled and had not produced goods during the relevant period, because the scheme operated on actual machines in existence and the charging provision remained tied to manufacture. The requirement to declare machine strength and report changes did not authorise levy on a non-operating machine. On that basis, excess duty collected for a period of no production was held refundable under Section 11B, and unjust enrichment did not apply where no goods had been manufactured or duty lawfully passed on. en-us Fri, 07 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47892 Under the compounded levy scheme for cold rolling machines, duty was not payable on a machine that had been dismantled and had not produced goods during the relevant period, because the scheme operated on actual machines in existence and the charging provision remained tied to manufacture. The requirement to declare machine strength and report changes did not authorise levy on a non-operating machine. On that basis, excess duty collected for a period of no production was held refundable under Section 11B, and unjust enrichment did not apply where no goods had been manufactured or duty lawfully passed on. Case-Laws Central Excise Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47892