2013 (5) TMI 573

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..... only if the unit availing special compound levy procedure ceases to work or reverse to the normal duty payment procedure. In the instant case, that is not the situation and there is no provision in the prescribed special procedure to ask for rebate of duty paid under compound levy scheme. Thus, order of the Commissioner (A) is upheld and appeal of the appellant is rejected. - E/263/12 - Final Ord .....

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..... hat the judgments relied upon by the appellants are not applicable because the same were pertaining to the erstwhile Rule 96 ZA to 96 ZGG of the Central Excise Rules, 1944 where a separate procedure was prescribed. In para-8 of Special Compound Levy Procedure, prescribed under Notification No.17/2007-CE dated 01/03/2007, the refund or demand of duty can be worked out only if the unit availing spec .....

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