https://www.taxtmi.com/caselaws?id=250445 A refund claim based on exemption Notification No. 451/2001 was treated as governed by Section 27 of the Customs Act, so rejection on limitation and unjust enrichment was upheld on that basis. Later judicial authority that prawns and shrimps are not fish, and therefore not covered by the Schedule to the Agricultural Produce Cess Act, 1940, required separate consideration because the lower authority had not examined that point. The matter was therefore remitted for fresh scrutiny of whether the cess was recoverable in light of the later legal position, in accordance with law. en-us Fri, 04 Apr 2014 00:00:00 +0530 Wed, 13 Aug 2014 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250445 A refund claim based on exemption Notification No. 451/2001 was treated as governed by Section 27 of the Customs Act, so rejection on limitation and unjust enrichment was upheld on that basis. Later judicial authority that prawns and shrimps are not fish, and therefore not covered by the Schedule to the Agricultural Produce Cess Act, 1940, required separate consideration because the lower authority had not examined that point. The matter was therefore remitted for fresh scrutiny of whether the cess was recoverable in light of the later legal position, in accordance with law. Case-Laws Customs Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250445