https://www.taxtmi.com/caselaws?id=342405 The Tribunal allowed the appeals, finding that the refund claims for Higher Education Cess and Secondary & Higher Secondary Cess paid on tea cess from 2004 to 2014 were not time-barred under Section 11B of the Central Excise Act, 1944, as they were paid under a mistake of law. The Tribunal relied on the Gujarat High Court decision in Joshi Technologies International v. UOI, holding that the principle of unjust enrichment did not apply in this case. The jurisdictional Commissioner was directed to return the deposited amounts to the appellants. en-us Mon, 24 Apr 2017 00:00:00 +0530 Wed, 03 May 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342405 The Tribunal allowed the appeals, finding that the refund claims for Higher Education Cess and Secondary & Higher Secondary Cess paid on tea cess from 2004 to 2014 were not time-barred under Section 11B of the Central Excise Act, 1944, as they were paid under a mistake of law. The Tribunal relied on the Gujarat High Court decision in Joshi Technologies International v. UOI, holding that the principle of unjust enrichment did not apply in this case. The jurisdictional Commissioner was directed to return the deposited amounts to the appellants. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342405