Statutory repeal and savings provisions kept mica cess leviable until Presidential assent, defeating pre-assent refund claims.

A statutory cess remains legally leviable until the repealing enactment takes effect on the date of Presidential assent, where no provision makes the repeal retrospective to an earlier date. The savings framework in section 241 of the Finance Act, 2016 preserved collection and payment of duties levied immediately before assent, and section 6 of the General Clauses Act, 1897 supported continuation of liability up to repeal. An office memorandum could not override the express statutory scheme. Refund was therefore not allowable for shipping bills filed before 14.05.2016, and the refund rejection was sustained.

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Issues: Whether mica cess was refundable for shipping bills filed between 01.04.2016 and 14.05.2016, and whether the repeal of the cess took effect from 01.04.2016 or only from the date of assent to the Finance Act, 2016.

Analysis: The statutory repeal under section 239 of the Finance Act, 2016 operated from the date the Act received Presidential assent, as no clause made the repeal effective from 01.04.2016. Section 241 further preserved collection and payment of duties levied immediately preceding the date of assent, showing that the levy remained effective until repeal took legal effect. The office memorandum relied upon by the appellant could not override the express statutory scheme. The savings and effect-of-repeal framework, including section 6 of the General Clauses Act, 1897, supported the continuance of liability up to the date of repeal.

Conclusion: Refund was not allowable for the period before 14.05.2016, and the rejection of the refund claim was sustained.

Ratio Decidendi: A cess imposed by statute continues to be legally leviable until the date on which the repealing enactment takes effect, and an executive memorandum cannot displace the express operation of the repeal and savings provisions in the statute.

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