https://www.taxtmi.com/caselaws?id=209572 Refund of cess paid on exports was examined under unjust enrichment, assessment finality, and the scope of the Customs Act framework. Mere FOB pricing did not, by itself, prove that the cess burden had been passed on to buyers, so automatic rejection on unjust enrichment was not justified. Refund was nevertheless unavailable where the assessment order under which the cess was paid had not first been challenged or set aside. The Customs Act refund, review, and appeal machinery was held applicable to cess levied under the Agricultural and Processed Food Products Export Cess Act, 1985, and the procedural objection therefore failed. en-us Tue, 08 Mar 2011 00:00:00 +0530 Wed, 17 Jul 2013 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209572 Refund of cess paid on exports was examined under unjust enrichment, assessment finality, and the scope of the Customs Act framework. Mere FOB pricing did not, by itself, prove that the cess burden had been passed on to buyers, so automatic rejection on unjust enrichment was not justified. Refund was nevertheless unavailable where the assessment order under which the cess was paid had not first been challenged or set aside. The Customs Act refund, review, and appeal machinery was held applicable to cess levied under the Agricultural and Processed Food Products Export Cess Act, 1985, and the procedural objection therefore failed. Case-Laws Customs Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209572