https://www.taxtmi.com/caselaws?id=264254 A pending representation challenging levy of cess on processed marine products had to be reconsidered on merits, with the authority required to take earlier Division Bench rulings into account that prawns and shrimps were not covered by the term "fish" in the relevant schedule. The authority was directed to give the petitioner due opportunity and a personal hearing before deciding the representation afresh in accordance with law. No immediate refund direction was granted, and the refund claim was left open to be pursued under the outcome of the representation and in accordance with law. en-us Wed, 02 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264254 A pending representation challenging levy of cess on processed marine products had to be reconsidered on merits, with the authority required to take earlier Division Bench rulings into account that prawns and shrimps were not covered by the term "fish" in the relevant schedule. The authority was directed to give the petitioner due opportunity and a personal hearing before deciding the representation afresh in accordance with law. No immediate refund direction was granted, and the refund claim was left open to be pursued under the outcome of the representation and in accordance with law. Case-Laws Customs Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264254