https://www.taxtmi.com/caselaws?id=382462 R&D Cess collected after repeal of the Research and Development Cess Act, 1986 was held to lack authority of law once the charging provision ceased from 01.04.2017. Such collection could not be retained merely because the repealed statute contained no refund mechanism, as retention of money without legal authority offends Article 265 of the Constitution. A payment made by mistake or inadvertence after repeal remained refundable, and deposit into the Consolidated Fund did not defeat restitution. The refund claim was therefore maintainable, and the cess collected after repeal was required to be returned. en-us Thu, 20 Jun 2019 00:00:00 +0530 Mon, 27 Dec 2021 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382462 R&D Cess collected after repeal of the Research and Development Cess Act, 1986 was held to lack authority of law once the charging provision ceased from 01.04.2017. Such collection could not be retained merely because the repealed statute contained no refund mechanism, as retention of money without legal authority offends Article 265 of the Constitution. A payment made by mistake or inadvertence after repeal remained refundable, and deposit into the Consolidated Fund did not defeat restitution. The refund claim was therefore maintainable, and the cess collected after repeal was required to be returned. Case-Laws Customs Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382462