TMI Blog2016 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ooth functioning of such unique scheme. Time limit prescribed under one scheme could be unwarranted for another scheme - the compounded levy scheme is a separate scheme from the normal scheme for determination of excise duty of goods manufactured. Rules under compounded levy scheme stipulate method, time and manner of payment of duty, interest and penalty and same being a comprehensive scheme in itself, the general provisions of Central Excise Act and Rules stand excluded. It is not open to the Revenue to reject the refund claim under section 11 B of the Central Excise Act - appeal allowed - decided in favor of appellant. - Excise Appeal No. 50443 of 2016-(SM) - Order No. FO/53642/2016-(SM) - Dated:- 6-9-2016 - Ms. Archana Wadhwa, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed with the above stand of the appellant and accordingly have passed the impugned order rejecting the refund claim. 4. After hearing both sides, I find that the sole issue required to be decided in the present appeal is as to whether the provisions of section 11B of the Central Excise and Salt Act can be adopted for deciding the refund claim arising in terms of the compounded levy scheme, for the purpose of determining the limitation. Hon'ble Supreme Court in the case of Hans Steel Rolling Mill vs. CCE, Chandigarh [2011 (265) ELT 321 (SC)] has observed that the compounded levy scheme is a separate scheme from the normal scheme for determination of excise duty of goods manufactured. Rules under compounded levy scheme stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was agreed upon by the Tribunal and Revenue's appeal was dismissed. Similarly, in the case of CCE, Mumbai V vs Shree Ram Textile Processing Mills (I) P Ltd. [2006 (193) ELT 485 (Mum)], it was observed that provisions of section 11 B are not applicable to the refund of duty excess paid under the Compounded Levy Scheme. Though it stand brought to my notice that the said decision of the Tribunal stand appealed against by the Revenue before the Hon'ble Supreme Court, but there is no stay of the operation of the said order. Similarly, in the case of Shri Rajendra Rolling Mills vs, Commissioner [2004 (167) ELT 533 (Tri)] , it again stands laid down that provisions of section 11 B of the Central Excise Act are not applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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