https://www.taxtmi.com/caselaws?id=48628 A cess levied under the Beedi Workers Welfare Cess Act, 1976 on manufactured beedies was held outside the rebate mechanism under Rule 18 of the Central Excise Rules, 2001 because the rebate notification did not expressly include that cess. Section 3A made the Central Excise Act and rules applicable to levy, collection, refund, and exemption only so far as relevant, but the rebate remained dependent on the wording of the notification. As the special law required express inclusion for any concession, no rebate or refund could be implied for cess on exported beedies. en-us Wed, 12 May 2004 00:00:00 +0530 Thu, 05 Aug 2010 14:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48628 A cess levied under the Beedi Workers Welfare Cess Act, 1976 on manufactured beedies was held outside the rebate mechanism under Rule 18 of the Central Excise Rules, 2001 because the rebate notification did not expressly include that cess. Section 3A made the Central Excise Act and rules applicable to levy, collection, refund, and exemption only so far as relevant, but the rebate remained dependent on the wording of the notification. As the special law required express inclusion for any concession, no rebate or refund could be implied for cess on exported beedies. Case-Laws Central Excise Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48628