https://www.taxtmi.com/caselaws?id=47431 Cess collected on royalty and mineral rights tax for the period ending 4-4-1991 could not be retained once the later Supreme Court position on the legality of that levy was applied. The levy and recovery were therefore unsustainable for the relevant period, and the petitioner was entitled to refund of any amount already collected. Relief was limited to refund, with no basis for continued recovery by the respondents. en-us Wed, 12 Sep 2001 00:00:00 +0530 Wed, 28 Jul 2010 17:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47431 Cess collected on royalty and mineral rights tax for the period ending 4-4-1991 could not be retained once the later Supreme Court position on the legality of that levy was applied. The levy and recovery were therefore unsustainable for the relevant period, and the petitioner was entitled to refund of any amount already collected. Relief was limited to refund, with no basis for continued recovery by the respondents. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47431