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2016 (9) TMI 83 - AT - Central ExciseRefund claim - cess collected under the Agricultural and Processed Food Products Export Cess Act, 1985 which was repealed w.e.f. 01-06-2006 - amount paid under protest - unjust enrichment - FOB value was inclusive of cess and that its incidence had been passed on - Held that:- by following the dictum laid by the Hon'ble High Court in the Asia Pacific Commodities Ltd Vs Asst. Commissioner of Customs, Kakinada-I [2012 (11) TMI 919 - ANDHRA PRADESH HIGH COURT] wherein it was held that the refund of cess is not hit by the bar of unjust enrichment, the facts and issue being identical, we hold that refund of cess is not hit by unjust enrichment and the appellant is eligible for refund. - Decided in favour of appellant
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