https://www.taxtmi.com/caselaws?id=3234 HC held that appellants were entitled to refund of cess paid on meat products from 15 Jan 2001 to 19 Feb 2002 as paid under a mistake of law; Section 27 limitation did not apply and the doctrine of unjust enrichment required repayment. The HC set aside the CESTAT, Commissioner (Appeals) and Assistant Commissioner (Refund) orders and directed respondents to refund the balance claimed with 6% p.a. interest from payment until actual refund. If not refunded within four weeks (or by 27 Sep 2007), simple interest at 12% p.a. shall apply for the delay. Appeals allowed. en-us Thu, 30 Aug 2007 00:00:00 +0530 Sat, 13 Sep 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3234 HC held that appellants were entitled to refund of cess paid on meat products from 15 Jan 2001 to 19 Feb 2002 as paid under a mistake of law; Section 27 limitation did not apply and the doctrine of unjust enrichment required repayment. The HC set aside the CESTAT, Commissioner (Appeals) and Assistant Commissioner (Refund) orders and directed respondents to refund the balance claimed with 6% p.a. interest from payment until actual refund. If not refunded within four weeks (or by 27 Sep 2007), simple interest at 12% p.a. shall apply for the delay. Appeals allowed. Case-Laws Customs Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3234