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2016 (9) TMI 83 - CESTAT HYDERABAD

2016 (9) TMI 83 - CESTAT HYDERABAD - TMI - Refund claim - cess collected under the Agricultural and Processed Food Products Export Cess Act, 1985 which was repealed w.e.f. 01-06-2006 - amount paid under protest - unjust enrichment - FOB value was inclusive of cess and that its incidence had been passed on - Held that:- by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 CO .....

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issue involved is the refund claim of cess collected under the Agricultural and Processed Food Products Export Cess Act, 1985 which was repealed w.e.f. 01-06-2006. 2. The appellant is a customs house agent for M/s ITC Limited. The applicant and Parthyusha Associates (also a CHA) in the months of June and July, 2006 acted on behalf of ITC Limited and exported certain quantities of long Grain Rice from Kakinada Port on behalf of ITC Limited. In the contract, it was a stipulated that all export du .....

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f ITC Ltd. on agricultural produce exported out of India. The Agricultural and Processed Food Products Export Cess Act, 1985 was repealed with effect from 01-06-2006 vide the Cess Laws (Repealing & Amending Act), 2006. The Customs Department at Kakinada insisted on payment of cess on all the eleven shipping bills. The amount so collected against the above six and five shipping bills was ₹ 6,40,998/- and ₹ 6,95,974/- respectively. 3. The appellant thereafter filed a refund claim d .....

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