https://www.taxtmi.com/highlights?id=55028 Refund of Mica Cess - levy of said mica cess got repealed vide the Finance Act, 2016 - effective date of repealment - cess applicable under the repealed Act was very much effective till the date of receipt of the Hon’ble President’s assent. The same being the legal position, no contrary conclusion can be drawn on the basis of contents of Office Memorandum dated 27.07.2016 as relied by the appellant. - AT en-us Tue, 06 Oct 2020 12:01:20 +0530 Tue, 06 Oct 2020 12:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55028 Refund of Mica Cess - levy of said mica cess got repealed vide the Finance Act, 2016 - effective date of repealment - cess applicable under the repealed Act was very much effective till the date of receipt of the Hon’ble President’s assent. The same being the legal position, no contrary conclusion can be drawn on the basis of contents of Office Memorandum dated 27.07.2016 as relied by the appellant. - AT Highlights Customs Tue, 06 Oct 2020 12:01:20 +0530 https://www.taxtmi.com/highlights?id=55028