Reimbursement of secondary and higher education cess eligible for refund on excise duty in deemed exports, including prior claims. Secondary and Higher Education Cess paid along with excise duty on supplies made under deemed exports is eligible for deemed export drawback and refund of terminal excise duty, subject to fulfillment of the requisite conditions; the communication extending refundability to this cess was clarificatory and applies to claims filed before that clarification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reimbursement of secondary and higher education cess eligible for refund on excise duty in deemed exports, including prior claims.
Secondary and Higher Education Cess paid along with excise duty on supplies made under deemed exports is eligible for deemed export drawback and refund of terminal excise duty, subject to fulfillment of the requisite conditions; the communication extending refundability to this cess was clarificatory and applies to claims filed before that clarification.
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