https://www.taxtmi.com/caselaws?id=78321 Refund under Notification No. 56/2002-C.E. was confined to excise duty paid in cash under the Excise Act and did not extend to Additional Excise Duty, National Calamity Contingency Duty or Education Cess, even if those levies were treated as excise duty by statutory fiction elsewhere. The departmental circular could not override the Tribunal's earlier detailed ruling, and the Rajasthan High Court decision was treated as not deciding the specific question already concluded by the prior Tribunal order, particularly on Education Cess. The refund claim was therefore rejected. en-us Fri, 15 Jan 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78321 Refund under Notification No. 56/2002-C.E. was confined to excise duty paid in cash under the Excise Act and did not extend to Additional Excise Duty, National Calamity Contingency Duty or Education Cess, even if those levies were treated as excise duty by statutory fiction elsewhere. The departmental circular could not override the Tribunal's earlier detailed ruling, and the Rajasthan High Court decision was treated as not deciding the specific question already concluded by the prior Tribunal order, particularly on Education Cess. The refund claim was therefore rejected. Case-Laws Central Excise Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78321