https://www.taxtmi.com/caselaws?id=342717 The Tribunal allowed the appeals, granting the refund claims for Higher Education Cess and Secondary & Higher Secondary Cess paid on tea cess. The claims were not time-barred under Section 11B of the Central Excise Act, 1944, and were not hit by the principle of unjust enrichment. The Tribunal relied on a Gujarat High Court decision and other precedents to support its decision, directing the Commissioner to return the deposited amounts to the appellants. en-us Thu, 27 Apr 2017 00:00:00 +0530 Wed, 10 May 2017 07:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342717 The Tribunal allowed the appeals, granting the refund claims for Higher Education Cess and Secondary & Higher Secondary Cess paid on tea cess. The claims were not time-barred under Section 11B of the Central Excise Act, 1944, and were not hit by the principle of unjust enrichment. The Tribunal relied on a Gujarat High Court decision and other precedents to support its decision, directing the Commissioner to return the deposited amounts to the appellants. Case-Laws Central Excise Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342717