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2019 (7) TMI 158 - HC - CustomsRefund of R and D Cess paid by the petitioners - period April 2017 to June 2017 - respondent No.1 has rejected the claim of the petitioners on the ground that there is no provision in the Act for refund of Cess paid inadvertently on account of repealment of the Act. Whether the respondents can retain the R & D Cess which has been collected without authority under the provisions of Research and Development Cess Act, 1986 as the said Act itself has been repealed w.e.f., 1st April 2017 and hence the rejection of refund claim of R & D Cess is violative of statutory provisions as also Article 265/300A of the Constitution? HELD THAT:- It is well settled law that any amount paid by mistake or through ignorance of the repealed Act deserves to be refunded on the claim of refund made by the petitioners, retention of such amount would be hit by Article 265 of the Constitution of India - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext. Any money collected, retained without authority of law requires to be refunded to which a citizen is entitled. Hence, the petitioners are entitled to the said Cess amount deposited subsequent to repeal of the Act without any interest by the respondent Nos.2 to 4. The respondent Nos.2 to 4 shall refund the R & D Cess paid by the petitioners respectively in an expedite manner in any event not later than four weeks from the date of receipt of the certified copy of the order - petition allowed - decided in favor of petitioner.
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