Refund of Mica Cess - levy of said mica cess got repealed vide ...

Case Laws Customs

October 6, 2020

Refund of Mica Cess - levy of said mica cess got repealed vide the Finance Act, 2016 - effective date of repealment - cess applicable under the repealed Act was very much effective till the date of receipt of the Hon’ble President’s assent. The same being the legal position, no contrary conclusion can be drawn on the basis of contents of Office Memorandum dated 27.07.2016 as relied by the appellant. - AT

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Refund of Mica Cess - levy of said mica cess got repealed vide ...

Case Laws Customs

October 6, 2020

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