https://www.taxtmi.com/caselaws?id=466639 Cess collected on prawn/shrimp exports, having been held leviable without authority, is treated as deposits repayable rather than customs duty; refunds therefore follow. Refund claims are not time-barred where payments were made in proceedings challenging the levy and treated as paid under protest, rendering limitation inapplicable. The doctrine of unjust enrichment does not bar refunds where claimants produced credible evidence that the cess incidence was not passed on to foreign buyers. Consequently earlier rejections are set aside and appellants are entitled to refunds with consequential reliefs as per law. en-us Tue, 07 Jan 2025 00:00:00 +0530 Sat, 14 Feb 2026 20:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466639 Cess collected on prawn/shrimp exports, having been held leviable without authority, is treated as deposits repayable rather than customs duty; refunds therefore follow. Refund claims are not time-barred where payments were made in proceedings challenging the levy and treated as paid under protest, rendering limitation inapplicable. The doctrine of unjust enrichment does not bar refunds where claimants produced credible evidence that the cess incidence was not passed on to foreign buyers. Consequently earlier rejections are set aside and appellants are entitled to refunds with consequential reliefs as per law. Case-Laws Customs Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466639