https://www.taxtmi.com/caselaws?id=48751 Rice bran oil extracted by solvent extraction was discussed in relation to liability to cess under the Vegetable Oil Cess Act, 1983, with the Tribunal noting that the issue had already been conclusively settled by the Supreme Court in favour of the contrary view adopted in the litigation. On that basis, the impugned orders could not stand and relief followed on the cess liability question. The text also records that any refund arising from such relief remains subject to the statutory bar of unjust enrichment under Section 11B of the Central Excise Act, 1944, so monetary recovery depends on satisfaction of that requirement. en-us Mon, 05 Oct 1998 00:00:00 +0530 Fri, 06 Aug 2010 13:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48751 Rice bran oil extracted by solvent extraction was discussed in relation to liability to cess under the Vegetable Oil Cess Act, 1983, with the Tribunal noting that the issue had already been conclusively settled by the Supreme Court in favour of the contrary view adopted in the litigation. On that basis, the impugned orders could not stand and relief followed on the cess liability question. The text also records that any refund arising from such relief remains subject to the statutory bar of unjust enrichment under Section 11B of the Central Excise Act, 1944, so monetary recovery depends on satisfaction of that requirement. Case-Laws Central Excise Mon, 05 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48751