https://www.taxtmi.com/caselaws?id=234778 Refund of export cess paid on honey was treated as maintainable where the cess was exempt under the notification and had been paid under a mistaken belief. The absence of a challenge to the shipping bills or assessment was not considered fatal because there was no real dispute on liability to pay the cess, and the earlier view relied on by the Revenue was distinguished on its facts. The rejection of the Revenue's objection was therefore upheld. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 28 Aug 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234778 Refund of export cess paid on honey was treated as maintainable where the cess was exempt under the notification and had been paid under a mistaken belief. The absence of a challenge to the shipping bills or assessment was not considered fatal because there was no real dispute on liability to pay the cess, and the earlier view relied on by the Revenue was distinguished on its facts. The rejection of the Revenue's objection was therefore upheld. Case-Laws Customs Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234778