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2018 (1) TMI 363 - AT - Central ExciseValuation - compounded levy scheme - adjustment of excess paid duty - Held that: - the directions in the said final order dated 11.02.2015 were for adjustment of excess paid duty under compound levy scheme during the period from July, 1999 to November, 1999 for recovery of duty for the period from January, 1999 to June, 1999. When the said appeal filed in 2005 was pending disposal, on 24.05.2011, ₹ 20 lakhs refund was granted to the appellant which was the compounded levy duty paid during the period from July, 1999 to November, 1999. This Tribunal had directed that for the period from July, 1999 to November, 1999 duty should be paid on the basis of actual clearances made by the appellant - in view of the refund of ₹ 20 lakhs there is no amount pending with exchequer paid under compounded levy scheme during the period from July, 1999 to November, 1999. Therefore, there is no infirmity in the said direction to deposit ₹ 2,95,142/-. Revenue is directed to adjust the said amount of ₹ 3,50,000/- towards partial recovery of duties confirmed and directed through impugned Order-in-Original - appeal allowed in part.
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