https://www.taxtmi.com/caselaws?id=399209 A statutory cess remains legally leviable until the repealing enactment takes effect on the date of Presidential assent, where no provision makes the repeal retrospective to an earlier date. The savings framework in section 241 of the Finance Act, 2016 preserved collection and payment of duties levied immediately before assent, and section 6 of the General Clauses Act, 1897 supported continuation of liability up to repeal. An office memorandum could not override the express statutory scheme. Refund was therefore not allowable for shipping bills filed before 14.05.2016, and the refund rejection was sustained. en-us Mon, 05 Oct 2020 00:00:00 +0530 Thu, 27 May 2021 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399209 A statutory cess remains legally leviable until the repealing enactment takes effect on the date of Presidential assent, where no provision makes the repeal retrospective to an earlier date. The savings framework in section 241 of the Finance Act, 2016 preserved collection and payment of duties levied immediately before assent, and section 6 of the General Clauses Act, 1897 supported continuation of liability up to repeal. An office memorandum could not override the express statutory scheme. Refund was therefore not allowable for shipping bills filed before 14.05.2016, and the refund rejection was sustained. Case-Laws Customs Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399209