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2022 (8) TMI 1248 - AT - Central ExciseRefund claim - Compounded Levy Scheme - entitlement for pro-rata abatement/refund of duty for the period during which the machine admittedly was inoperative - rejection of refund on the ground of time limitation - applicability of N/N. 17/2007-CE dated 01.03.2007 - HELD THAT:- The issue herein is squarely covered in favour of the appellant-assessee by the ruling of Hon’ble Rajasthan High Court in the case of COLLECTOR OF CENTRAL EXCISE, JAIPUR-II VERSUS JUPITER INDUSTRIES [2006 (4) TMI 164 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR] which have been followed by Division Bench of this Tribunal in the case of M/S PARADISE STEELS PVT. LTD. VERSUS CCE & CGST, JAIPUR [2018 (9) TMI 1480 - CESTAT NEW DELHI], where it was held that since this is the case of one machine being inoperative for part of the month after payment of Central Excise duty, has not produced any goods and therefore, duty cannot be charged under compounded levy for the whole month. The appellant is entitled to refund for the period, the machines remained un-operative for the part of the month of pro rata basis - revenue is directed to grant the refund of the amount of Rs. 55,483/- from the date of deposit till the date of refund, with interest as per Rules - Appeal allowed.
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