Area-based exemption refund for cesses upheld after the Tribunal followed settled Supreme Court precedent.

Refund of education cess and secondary and higher education cess under an area-based exemption notification was held admissible, as the Tribunal applied the settled Supreme Court position relied upon in the case. On that basis, the refund claim could not be rejected on the ground taken in the impugned order. The Tribunal set aside the impugned order and allowed the appeals, granting relief to the appellant.

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Issues: Whether the appellant was entitled to refund of education cess and secondary and higher education cess under the area based exemption notification.

Analysis: The issue stood concluded by the Supreme Court decision relied upon by the Tribunal. Following that settled position, the Tribunal accepted that the refund claim could not be denied on the ground urged in the impugned order.

Conclusion: The issue was decided in favour of the appellant and the appeals were allowed by setting aside the impugned order.

Final Conclusion: The Tribunal granted relief by applying the settled Supreme Court position and upheld the refund claim.

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