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2017 (10) TMI 304 - CESTAT BANGALORERefund of CVD paid - CVD paid under protest - Held that: - when amount collected as CVD, which was not due and for which exemption N/N. 10/2006 dated 1.3.2006 was available, it is to be termed as the tax collected without the authority of law. Factually, there is no dispute that the goods imported by the appellant are eligible for the benefit under N/N. 10/2006 dated 1.3.2006 - The Constitution of India does not permit the State to collect any tax which is not authorized by law. Article 265 of Constitution of India clearly says that Taxes not to be imposed save by authority of law No tax shall be levied or collected except by authority of law. The Hon’ble Supreme Court in the case of Salonah Tea Co. Ltd. vs. Superintendent of Taxes, Nowgong & Ors. [1987 (12) TMI 3 - SUPREME Court] clearly held that a taxing authority has no authority to retain the money collected without the authority of law and, as such, is liable to refund the same. Refund allowed - appeal allowed - decided in favor of appellant.
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