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2018 (9) TMI 1480 - AT - Central ExciseRefund claim - refund was claimed for the non-operative period of the machine during the month that was found 3rd May, 2016 to 31st May, 2016 - refund rejected on the ground that N/N. 17/2007-CE does not have any provision with regard to reduction in the amount of the duty to be deposited even if a particular machine become inoperative during the period of any month - Compounded Levy Scheme. Held that:- The matter is no longer res-integra as it has already been decided in the case of Jupiter Industries vs. CCE, Jaipur [2006 (4) TMI 164 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR], where it was held that The direction of the Tribunal to refund excess amount received in respect of machine which had ceased to function during the month of July to August also does not call for any interference. Since in this case one machine being inoperative for the month of after payment of central excise duty; has not produced any goods and therefore same cannot be charged to compounded levy of central excise duty. Appeal allowed - decided in favor of appellant.
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