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TMI Blog2020 (10) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... of enactment of the Finance Act, 2016 (when the Finance Bill received the assent of the Hon ble President) or 01.04.2016 as mentioned in an office Memorandum dated 27.7.2016 issued by the Department of Economic Affairs, Budget Division, under Ministry of Finance, Govt. of India, which has been relied upon by the appellant while pursuing the refund application? HELD THAT:- On perusal of the amendments introduced vide Section 239 of the Finance Act, 2016, it clearly appears that the same would be applicable with the date of enactment i.e. 14.05.2016 inasmuch as no stipulation has been made to provide that the same would be applicable w.e.f. 01.04.2016. By virtue of said Section 239, the enactments mentioned in the Fifteenth Schedule have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Memorandum dated 27.7.2016 would not come to their rescue inasmuch the same cannot override the legal position emanating from the provisions contained in the statutory enactment. Appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2016 and before 14.05.2016. For the said purpose, it needs to be ascertained whether the date of repeal of mica cess would be 14.5.2016 i.e. the date of enactment of the Finance Act, 2016 (when the Finance Bill received the assent of the Hon'ble President) or 01.04.2016 as mentioned in an office Memorandum dated 27.7.2016 issued by the Department of Economic Affairs, Budget Division, under Ministry of Finance, Govt. of India, which has been relied upon by the appellant while pursuing the refund application. 5. It would be noteworthy to reproduce the relevant portion of the amendment introduced vide the Finance Act, 2016 as below:- PART XVI REPEAL AND AMENDMENT OF CERTAIN ENACTMENTS 239. Repeal and amendment of certain enactments. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1897 (10 of 1987), with regard to the effect of repeals. 241. Collection and payment of arrears of duties. - Notwithstanding the repeal or amendment of the enactments specified in the Fifteenth Schedule, the proceeds of duties levied under the said enactments immediately preceding the date on which the Finance Bill, 2016 receives the assent of the President,- (i) if collected by the collecting agencies but not paid into the Reserve Bank of India; or (ii) if not collected by the collecting agencies, shall be paid or as the case may be, collected and paid into the Reserve Bank of India for being credited to the Consolidated Fund of India. THE FIFTEENTH SCHEDULE (See section 239) REPEAL Year No. Short title Extent of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court observed that the speech of the Hon'ble Finance Ministry cannot be considered to be a law unless the same is backed by the statutory provisions contained in the enacted law. The relevant portion of the decision of the High Court wherein the observation made by the Apex Court in B K Industries (Supra) has been duly considered and followed is extracted below: "25. In B.K. Industries (supra), the challenge before the Supreme Court was with regard to the validity of levy and collection of Cess under Section 3 of the Vegetable Oils Cess Act, 1983 for the period commencing from March 1, 1986 to March 31, 1987. It appears that the petitioners of that case were manufacturers of Vegetable Oil, which was subjected to Cess/Duty of excise under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t accept his proposal. The Supreme Court in paragraph 9 held as under : "9. We find it difficult to agree. It is not brought to our notice that the budget proposals contained in the Finance Minister's speech were accepted by the Parliament. The cess having been imposed by a Parliamentary enactment could be rendered inoperative only by a Parliamentary enactment. Such repealing enactment came only in the year 1987 with effect from April 1, 1987. Not only that the repealing Act expressly provided in section 13 that the cess due before the date of said repeal, but not collected, shall be collected according to law as if the Cess Act is not repealed. This provision amounts to a positive affirmation of the intention of the Parliament to keep th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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