https://www.taxtmi.com/caselaws?id=31555 The Tribunal allowed the appeals, setting aside the denial of refund to the appellants for the import of Low Ash Coal. The Tribunal found that the appellants had paid the cess under protest, and as the assessments were not finalized, they were eligible for a refund. Additionally, citing a Supreme Court decision, it was held that Low Ash Coal was not liable to cess. The principle of unjust enrichment was considered, and since the appellants had not passed on the cess burden to consumers, they were granted a refund. en-us Thu, 12 Apr 2007 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31555 The Tribunal allowed the appeals, setting aside the denial of refund to the appellants for the import of Low Ash Coal. The Tribunal found that the appellants had paid the cess under protest, and as the assessments were not finalized, they were eligible for a refund. Additionally, citing a Supreme Court decision, it was held that Low Ash Coal was not liable to cess. The principle of unjust enrichment was considered, and since the appellants had not passed on the cess burden to consumers, they were granted a refund. Case-Laws Customs Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31555