https://www.taxtmi.com/caselaws?id=50218 Cess collected on export of hookha tobacco paste without legal authority was treated as an ab initio illegal collection, so it assumed the character of a deposit with Customs rather than a lawful levy. On that basis, the refund claim was not governed by the restrictions in Sections 26 and 27 of the Customs Act, 1962, which apply to specified refund situations for lawful collections. The claim could not be rejected for non-compliance with those provisions, and refund was due. en-us Wed, 08 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50218 Cess collected on export of hookha tobacco paste without legal authority was treated as an ab initio illegal collection, so it assumed the character of a deposit with Customs rather than a lawful levy. On that basis, the refund claim was not governed by the restrictions in Sections 26 and 27 of the Customs Act, 1962, which apply to specified refund situations for lawful collections. The claim could not be rejected for non-compliance with those provisions, and refund was due. Case-Laws Customs Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50218