https://www.taxtmi.com/caselaws?id=216116 Tea cess on exported tea was held not refundable or rebateable because the rebate notification under the Central Excise Rules applied only where the relevant levy was expressly covered. The exemption notification relied upon was confined to export-oriented units and did not extend by implication to tea cess under the Tea Act. Relief from a duty or cess imposed under a special central enactment must be stated expressly in the relevant notification or order; it cannot be inferred from notifications issued for other levies. On that basis, the revision was rejected and the denial of refund was sustained. en-us Thu, 10 Dec 2009 00:00:00 +0530 Thu, 30 Aug 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216116 Tea cess on exported tea was held not refundable or rebateable because the rebate notification under the Central Excise Rules applied only where the relevant levy was expressly covered. The exemption notification relied upon was confined to export-oriented units and did not extend by implication to tea cess under the Tea Act. Relief from a duty or cess imposed under a special central enactment must be stated expressly in the relevant notification or order; it cannot be inferred from notifications issued for other levies. On that basis, the revision was rejected and the denial of refund was sustained. Case-Laws Central Excise Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216116