Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act] Union of India - Subsection Section 3(2)(b) in The Sugarcane Cess (Validation) Act, 1961 (b)from claiming refund of any cess paid by him in excess of the amount due from him under any State Act and the rules made thereunder.