TaxTMI 
TaxTMI 
2020 (10) TMI 183
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....mmissioner of Customs, Kolkata, whereby the refund claim has been rejected. 2. Briefly stated, the facts of the case are that the appellant is paying Mica Cess under Section 2 of the Mica Mines Labour Welfare Fund Act, 1946 on export of mica products. The levy of said mica cess got repealed vide the Finance Act, 2016. It is the contention of the appellant that no mica cess is leviable on export of mica products w.e.f. 01.04.2016 whereas, the contention of the Department that the said levy got omitted only with effect from 14.05.2016 which is the date of enactment of Finance Act, 2016. The appellant filed refund claim in respect of 16 nos. of shipping bills filed after the aforesaid date, for the period from 7th April 2016 to 9th June 201....
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.... PART XVI REPEAL AND AMENDMENT OF CERTAIN ENACTMENTS 239. Repeal and amendment of certain enactments. - The enactments specified in the Fifteenth Schedule are hereby repealed or amended to the extent mentioned in the fourth column thereof. 240. Savings. - (1) The repeal by this Act of the enactments specified in the Fifteenth Schedule or amendments therein shall not- (a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; (b) affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect t....
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.... collected and paid into the Reserve Bank of India for being credited to the Consolidated Fund of India. THE FIFTEENTH SCHEDULE (See section 239) REPEAL Year No. Short title Extent of repeal (1) (2) (3) (4) 1946 22 The Mica Mines Labour Welfare Fund Act, 1946 Section 2. 6. On perusal of the amendments introduced vide Section 239 of the Finance Act, 2016, it clearly appears that the same would be applicable with the date of enactment i.e. 14.05.2016 inasmuch as no stipulation has been made to provide that the same would be applicable w.e.f. 01.04.2016. By virtue of said Section 239, the enactments mentioned in the Fifteenth Schedule have been repealed (incl. the repeal of m....
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.... Cess under Section 3 of the Vegetable Oils Cess Act, 1983 for the period commencing from March 1, 1986 to March 31, 1987. It appears that the petitioners of that case were manufacturers of Vegetable Oil, which was subjected to Cess/Duty of excise under Section 3 of the Cess Act. The Union Minister of Finance in his Budget Speech delivered on February 28, 1986, while presenting the Budget for the years 1986- 1987 made a statement, "the long term Fiscal Policy recognizes that cesses levied as excise duties contribute to the multiplicity of taxes. As an endeavour to reduce the number of these cesses, it has been decided to dispense with the cess on cotton, copra and vegetable oils. The Ministry of Agriculture will take appropriate action in t....
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....ovided in section 13 that the cess due before the date of said repeal, but not collected, shall be collected according to law as if the Cess Act is not repealed. This provision amounts to a positive affirmation of the intention of the Parliament to keep the said imposition alive and effective till the date of the repeal of the Cess Act. In the face of the said statutory provisions, no rights can be founded-nor can the levy of the cess be said to have been dispensed with by virtue of the alleged decision referred to in the Finance Minister's speech or on account of the letter dated August 11, 1986. The Finance Minister's speech is not law. The Parliament may or may not accept his proposal. Indeed, in this case, it did not accept the said pro....