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of <h1>High Court and Supreme Court Order Refund of Cess on Minerals; Declares Validation Act Unconstitutional</h1> <h3>DECCAN CEMENTS LTD. Versus ASSTT. DIR. OF MINES & GEOLOGY, NALGONDA</h3> The HC of Andhra Pradesh declared the Cess and Other Taxes on Minerals (Validation) Ordinance and Act unconstitutional, ordering a refund of cess on ... Refund The High Court of Andhra Pradesh declared that the Cess and Other Taxes on Minerals (Validation) Ordinance and Act were unconstitutional. The court directed the refund of cess on royalty and MRT collected from the petitioner for a specific period. The Supreme Court upheld the decision, and the refund was ordered within six weeks.
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