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2001 (9) TMI 124 - HC - Central Excise
The High Court of Andhra Pradesh declared that the Cess and Other Taxes on Minerals (Validation) Ordinance and Act were unconstitutional. The court directed the refund of cess on royalty and MRT collected from the petitioner for a specific period. The Supreme Court upheld the decision, and the refund was ordered within six weeks.
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