https://www.taxtmi.com/caselaws?id=394933 Payment of sugar cess under protest was treated as sufficient notice disputing the assessment, so the refund claim was not barred merely because reassessment of the Bills of Entry had not been sought. The cess itself was held to be leviable only on sugar manufactured by sugar factories in India, not on imported raw sugar; it was not to be treated as excise duty for import purposes. On that basis, cess collected on imported raw sugar was found unsustainable and refundable, and the departmental appeal failed while the refund order was sustained. en-us Wed, 29 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394933 Payment of sugar cess under protest was treated as sufficient notice disputing the assessment, so the refund claim was not barred merely because reassessment of the Bills of Entry had not been sought. The cess itself was held to be leviable only on sugar manufactured by sugar factories in India, not on imported raw sugar; it was not to be treated as excise duty for import purposes. On that basis, cess collected on imported raw sugar was found unsustainable and refundable, and the departmental appeal failed while the refund order was sustained. Case-Laws Customs Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394933