https://www.taxtmi.com/caselaws?id=331822 The Appellate Tribunal allowed the appeal, granting the refund of the cess collected under the repealed Agricultural and Processed Food Products Export Cess Act, 1985 to the appellant, a customs house agent for M/s ITC Limited. The Tribunal relied on the legal precedent set by the High Court in a similar case, emphasizing that the refund was not barred by unjust enrichment if the FOB value did not include the duty paid under the Cess Act. The appellant successfully rebutted the presumption of unjust enrichment, leading to the Tribunal's decision in favor of the appellant. en-us Mon, 11 Jul 2016 00:00:00 +0530 Fri, 02 Sep 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331822 The Appellate Tribunal allowed the appeal, granting the refund of the cess collected under the repealed Agricultural and Processed Food Products Export Cess Act, 1985 to the appellant, a customs house agent for M/s ITC Limited. The Tribunal relied on the legal precedent set by the High Court in a similar case, emphasizing that the refund was not barred by unjust enrichment if the FOB value did not include the duty paid under the Cess Act. The appellant successfully rebutted the presumption of unjust enrichment, leading to the Tribunal's decision in favor of the appellant. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331822