https://www.taxtmi.com/caselaws?id=349639 Refund claims for Higher Education Cess and Secondary and Higher Education Cess paid on cess under the Beedi Workers Welfare Cess Act were treated as maintainable because the amounts were not legally exigible as ordinary duty, and the Tribunal followed prior precedent and the relevant departmental clarification. On that footing, the strict limitation bar under section 11B of the Central Excise Act did not defeat the claims, and the same reasoning applied to reject the unjust enrichment objection. Refund relief was therefore allowed. en-us Fri, 08 Sep 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349639 Refund claims for Higher Education Cess and Secondary and Higher Education Cess paid on cess under the Beedi Workers Welfare Cess Act were treated as maintainable because the amounts were not legally exigible as ordinary duty, and the Tribunal followed prior precedent and the relevant departmental clarification. On that footing, the strict limitation bar under section 11B of the Central Excise Act did not defeat the claims, and the same reasoning applied to reject the unjust enrichment objection. Refund relief was therefore allowed. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349639