https://www.taxtmi.com/caselaws?id=345121 The Tribunal upheld the lower authorities' decision to dismiss the refund claim regarding the challenge of agricultural produce cess on exported shrimps. The appellants failed to contest the cess collection at the time of payment, leading to the rejection of the refund claim on grounds of limitation and non-protest of payment. The Tribunal deemed the cess as not being a deposit and affirmed that the impugned order was legal and correct. The appeals were rejected, emphasizing the necessity of contesting tax payments during collection to establish grounds for refund. en-us Mon, 19 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345121 The Tribunal upheld the lower authorities' decision to dismiss the refund claim regarding the challenge of agricultural produce cess on exported shrimps. The appellants failed to contest the cess collection at the time of payment, leading to the rejection of the refund claim on grounds of limitation and non-protest of payment. The Tribunal deemed the cess as not being a deposit and affirmed that the impugned order was legal and correct. The appeals were rejected, emphasizing the necessity of contesting tax payments during collection to establish grounds for refund. Case-Laws Customs Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345121