https://www.taxtmi.com/caselaws?id=53145 Cess collected on export of gherkins under the Agricultural and Processed Food Products Export Cess Act, 1985 is treated as a duty of customs, and the Act expressly applies the Customs Act, 1962 to refund and exemption matters. On that statutory scheme, any claim for refund of cess wrongly collected must be pursued under Section 27 of the Customs Act, 1962. The contrary view that Section 27 did not apply was held to be erroneous, and the cited authority on collection without authority of law was found inapplicable. The issue was decided against the assessee and in favour of Revenue. en-us Fri, 19 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53145 Cess collected on export of gherkins under the Agricultural and Processed Food Products Export Cess Act, 1985 is treated as a duty of customs, and the Act expressly applies the Customs Act, 1962 to refund and exemption matters. On that statutory scheme, any claim for refund of cess wrongly collected must be pursued under Section 27 of the Customs Act, 1962. The contrary view that Section 27 did not apply was held to be erroneous, and the cited authority on collection without authority of law was found inapplicable. The issue was decided against the assessee and in favour of Revenue. Case-Laws Customs Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53145