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2011 (5) TMI 96 - AT - Central ExciseAnnual Production Capacity - Compounded Levy Scheme - Refund claim - Recovery of refund allowed earlier - The appellant having started their factory on 7.9.00 and their Annual Production Capacity fixed w.e.f. 11.9.00 and their being no production during the period from 1.9.00 to 7.9.00, the question of clearance of goods and payment of duty does not arise at all - Further, as no duty was paid on account of non-production of any goods, the question of recovery of the same from the customers does not arise - The impugned order is set aside and appeal allowed in favour of appellant.
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