https://www.taxtmi.com/caselaws?id=2550 Cess under Section 12 of the Rubber Act, 1947 was held not leviable as additional duty of customs under Section 3 of the Customs Tariff Act, 1975 on imported rubber, following the view accepted in the Supreme Court orders rather than the contrary Larger Bench view. The refund dispute was not finally decided on merits because the lower authority had not examined whether the claim was within limitation or hit by unjust enrichment. Those statutory bars were remitted for fresh determination by the original authority. en-us Thu, 11 Jan 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2550 Cess under Section 12 of the Rubber Act, 1947 was held not leviable as additional duty of customs under Section 3 of the Customs Tariff Act, 1975 on imported rubber, following the view accepted in the Supreme Court orders rather than the contrary Larger Bench view. The refund dispute was not finally decided on merits because the lower authority had not examined whether the claim was within limitation or hit by unjust enrichment. Those statutory bars were remitted for fresh determination by the original authority. Case-Laws Customs Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2550