CESTAT rules Cess on Prawn and Shrimp Exports Unlawful, Grants Refunds to Exporters [Read Order]
The tribunal rejected the department’s claims of unjust enrichment, citing Chartered Accountant certificates confirming that the cess burden was not passed on to foreign buyers
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) ruled that the cess imposed on prawn and shrimp exports between 1998 and 2005 was unlawful and upheld the exporters’ right to refunds. Sandhya Marines Limited,appellant-assessee,exported prawns and shrimps between 1998-1999 and 2004-2005. The department treated them as fish and imposed a 0.5% cess under…
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