9911796707
TMI Blog2006 (3) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The appellant discharged duty liability under Section 3A of the Central Excise Act during the period April 99 to June 99. Under the scheme duty is deposited in advance. The duty amount also is based on capacity of production. The scheme provides for abatement of duty when the factory remains closed. In the present case, the appellant was allowed the abatement. However, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould apply. He also, points out that interest is attracted in relation to other delayed refund also, in view of the decision of this Tribunal also in the case of Sheela Foam Pvt. Ltd. v. CCE, Noida reported in 2003 (154) E.L.T. 522 wherein the Tribunal held that interest is attracted to refund of pre-deposit amount also. Ld. Counsel also submits that the applicability of interest is also clear fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the interest payments are limited to refund of duty and not to other cases. It is his submission that since the claim in question is for abatement interest is not attracted. 4. There is merit in the appellant s contention. Payments made under compounded levy scheme are excise duty payments, though made on compounded basis. Therefore, refunds resulting on account of allowing abatement clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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