2008 (9) TMI 702 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) decision regarding excess deposits made by the respondents under Compounded Levy Scheme. The Tribunal ruled that refunds of such deposits are governed by Rule 96ZB without any time limit, following the precedent set in the case of M/s. Mohinder Steels. The appeal filed by the Revenue was rejected.