https://www.taxtmi.com/caselaws?id=258312 A retrospective validating amendment cured the defect in the earlier cess levy by deeming the amounts collected during the relevant period to have been validly levied, paid, or collected notwithstanding prior court orders. That removed the legal foundation of the earlier declaration and defeated the refund claim based on the unamended levy. Interest on the cess, however, was linked to the assessments made under the amended regime and was recoverable only from the respective dates of assessment, not from an earlier date. The validating provisions were therefore effective to uphold the levy retrospectively, while interest remained confined to the assessment dates. en-us Wed, 25 Mar 2015 00:00:00 +0530 Sat, 07 Apr 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258312 A retrospective validating amendment cured the defect in the earlier cess levy by deeming the amounts collected during the relevant period to have been validly levied, paid, or collected notwithstanding prior court orders. That removed the legal foundation of the earlier declaration and defeated the refund claim based on the unamended levy. Interest on the cess, however, was linked to the assessments made under the amended regime and was recoverable only from the respective dates of assessment, not from an earlier date. The validating provisions were therefore effective to uphold the levy retrospectively, while interest remained confined to the assessment dates. Case-Laws Indian Laws Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258312