https://www.taxtmi.com/caselaws?id=114340 Section 5A of the Agricultural Produce Cess Act, 1940 applies the Customs Act, 1962 to levy, collection, refunds and exemptions for the cess, so refund claims are tested under the customs law framework. Where claims were filed beyond six months, and the record did not show that the payments were merely provisional deposits made on anticipated assessments, the payments were treated as final. On that basis, the statutory limitation for refund under the customs regime applied, and the refund claims were held to be barred by limitation. en-us Thu, 01 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114340 Section 5A of the Agricultural Produce Cess Act, 1940 applies the Customs Act, 1962 to levy, collection, refunds and exemptions for the cess, so refund claims are tested under the customs law framework. Where claims were filed beyond six months, and the record did not show that the payments were merely provisional deposits made on anticipated assessments, the payments were treated as final. On that basis, the statutory limitation for refund under the customs regime applied, and the refund claims were held to be barred by limitation. Case-Laws Customs Thu, 01 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114340