https://www.taxtmi.com/caselaws?id=52738 Amounts paid under a compounded levy scheme through TR6 challans, where no production or clearance occurred because electricity supply was disconnected, were treated as revenue deposits rather than duty on excisable goods. On that basis, the refund claim was not governed by the limitation in Section 11B, which applies to duty refunds and not to revenue deposits. Rule 96ZB was read as permitting adjustment where payment exceeded the revised liability under the compounded levy framework. The rejection of the refund claim was therefore unsustainable, and the assessee was entitled to the disputed refund. en-us Tue, 17 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 14:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52738 Amounts paid under a compounded levy scheme through TR6 challans, where no production or clearance occurred because electricity supply was disconnected, were treated as revenue deposits rather than duty on excisable goods. On that basis, the refund claim was not governed by the limitation in Section 11B, which applies to duty refunds and not to revenue deposits. Rule 96ZB was read as permitting adjustment where payment exceeded the revised liability under the compounded levy framework. The rejection of the refund claim was therefore unsustainable, and the assessee was entitled to the disputed refund. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52738