https://www.taxtmi.com/caselaws?id=427270 Paper Cess levied under an enactment administered outside the Ministry of Finance, Department of Revenue was not includible in the base for Education Cess and Secondary and Higher Education Cess, so the cesses could not be computed on that amount. A refund paid under mistake was held not to be confined to Section 11B of the Central Excise Act, 1944 on the facts stated, and the claim was not defeated by limitation or unjust enrichment because the incidence had not been passed on. Consequential refund relief followed. en-us Fri, 02 Sep 2022 00:00:00 +0530 Mon, 05 Sep 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427270 Paper Cess levied under an enactment administered outside the Ministry of Finance, Department of Revenue was not includible in the base for Education Cess and Secondary and Higher Education Cess, so the cesses could not be computed on that amount. A refund paid under mistake was held not to be confined to Section 11B of the Central Excise Act, 1944 on the facts stated, and the claim was not defeated by limitation or unjust enrichment because the incidence had not been passed on. Consequential refund relief followed. Case-Laws Central Excise Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427270