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Issues: Whether cess collected on export of gherkins under the Agricultural and Processed Food Products Export Cess Act, 1985 was refundable only under Section 27 of the Customs Act, 1962, and whether the Commissioner (Appeals) was right in holding that Section 27 did not apply.
Analysis: Section 3(1) of the Agricultural and Processed Food Products Export Cess Act, 1985 levies and collects cess as a duty of customs, and Section 3(3) makes the provisions of the Customs Act, 1962 and the rules and regulations made thereunder applicable to such levy and collection, including matters relating to refunds and exemptions. On that statutory scheme, refund of cess wrongly collected had to be examined under Section 27 of the Customs Act, 1962. The contrary view that Section 27 was inapplicable was held to be erroneous, and the ratio of the cited decision dealing with collection without authority of law was found to have been wrongly applied.
Conclusion: Section 27 of the Customs Act, 1962 applies to the refund claim, and the issue was decided against the assessee and in favour of Revenue.
Ratio Decidendi: Where cess is statutorily levied and collected as customs duty and the parent cess enactment expressly applies the Customs Act to refunds and exemptions, any refund claim must be pursued under Section 27 of the Customs Act, 1962.
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