https://www.taxtmi.com/caselaws?id=207831 Refund of export cess was denied where the Revenue could not prove with reliable material that the incidence had been passed on merely because the FOB value was used; contractual terms placing export duties and taxes on the seller also undermined the unjust enrichment objection. The Tribunal further held that cess levied under the repealed export cess enactment was subject to the Customs Act refund framework, so a refund could not be granted unless the underlying assessment was first challenged and modified or set aside. The procedural objection concerning review and appeal proceedings also failed for lack of particulars and proof of any legal bar. en-us Wed, 19 Jan 2011 00:00:00 +0530 Sat, 19 Nov 2011 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207831 Refund of export cess was denied where the Revenue could not prove with reliable material that the incidence had been passed on merely because the FOB value was used; contractual terms placing export duties and taxes on the seller also undermined the unjust enrichment objection. The Tribunal further held that cess levied under the repealed export cess enactment was subject to the Customs Act refund framework, so a refund could not be granted unless the underlying assessment was first challenged and modified or set aside. The procedural objection concerning review and appeal proceedings also failed for lack of particulars and proof of any legal bar. Case-Laws Customs Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207831