https://www.taxtmi.com/caselaws?id=85232 Handloom cess levied under the Khadi and other Handloom Industries Development Act, 1953 was held not to attract the refund and unjust enrichment provisions of the Central Excises & Salt Act, 1944 because the Khadi Act contained no machinery adopting those provisions. Unlike other enactments that expressly incorporated Central Excise procedures, the Khadi Act had its own scheme for implementing the levy. As a result, Section 11B of the Central Excises & Salt Act could not be imported to deny refund, and the assessee's refund claim remained maintainable. en-us Tue, 09 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85232 Handloom cess levied under the Khadi and other Handloom Industries Development Act, 1953 was held not to attract the refund and unjust enrichment provisions of the Central Excises & Salt Act, 1944 because the Khadi Act contained no machinery adopting those provisions. Unlike other enactments that expressly incorporated Central Excise procedures, the Khadi Act had its own scheme for implementing the levy. As a result, Section 11B of the Central Excises & Salt Act could not be imported to deny refund, and the assessee's refund claim remained maintainable. Case-Laws Central Excise Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85232