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1979 (10) TMI 89 - CGOVT - Central Excise
The Government of India allowed a revision application for refund of duty paid under the compounded levy scheme prior to 1-3-1975. The claim for refund was not time-barred as the payment ceased to be in the nature of Central Excise duty after the scheme was withdrawn. The refund was deemed necessary as it was a case of double payment, and the time bar should have been computed with reference to the finalization of RT-12.
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