https://www.taxtmi.com/caselaws?id=81009 Post-judgment collection of cess under the Madhya Pradesh Karadhan Adhiniyam, 1982 could not be sustained once the levy had already been declared invalid, so collections made after the High Court's decision were held refundable. Refund was denied for cess paid or collected before that date, reflecting the distinction drawn between pre-judgment and post-judgment payments. Interest on the refunded sums was allowed only where an interim direction or undertaking required payment at specified rates. The result was partial relief: invalidation of post-judgment collections, no refund for earlier collections, and interest only to the extent governed by the relevant interim arrangement. en-us Thu, 04 Apr 1991 00:00:00 +0530 Thu, 18 Aug 2011 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81009 Post-judgment collection of cess under the Madhya Pradesh Karadhan Adhiniyam, 1982 could not be sustained once the levy had already been declared invalid, so collections made after the High Court's decision were held refundable. Refund was denied for cess paid or collected before that date, reflecting the distinction drawn between pre-judgment and post-judgment payments. Interest on the refunded sums was allowed only where an interim direction or undertaking required payment at specified rates. The result was partial relief: invalidation of post-judgment collections, no refund for earlier collections, and interest only to the extent governed by the relevant interim arrangement. Case-Laws Indian Laws Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81009