https://www.taxtmi.com/caselaws?id=91155 Refund of cess paid on green tea after abolition of the levy was held to remain governed by the refund provisions of the Central Excise Act, unless the levy was unconstitutional. The argument that the bar on refund did not apply because the cess was no longer legally leviable was rejected. As the assessee did not dispute that the burden had been passed on to customers, the statutory prohibition based on unjust enrichment applied and the refund claim was not maintainable. en-us Thu, 02 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91155 Refund of cess paid on green tea after abolition of the levy was held to remain governed by the refund provisions of the Central Excise Act, unless the levy was unconstitutional. The argument that the bar on refund did not apply because the cess was no longer legally leviable was rejected. As the assessee did not dispute that the burden had been passed on to customers, the statutory prohibition based on unjust enrichment applied and the refund claim was not maintainable. Case-Laws Central Excise Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91155