https://www.taxtmi.com/caselaws?id=126043 Education Cess on imported goods required fresh examination because the refund claim had been accepted on the footing that cess was collected twice, once on countervailing duty and again on the aggregate of countervailing duty including cess and basic duty. The Tribunal found that the Board's circular dated 8-7-2004 on the computation method had not been properly considered by the Commissioner (Appeals). The impugned orders were therefore unsustainable on the existing record, and the matter was remitted to the Commissioner (Appeals) for reconsideration after giving the respondent an opportunity of hearing. en-us Thu, 26 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 16:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126043 Education Cess on imported goods required fresh examination because the refund claim had been accepted on the footing that cess was collected twice, once on countervailing duty and again on the aggregate of countervailing duty including cess and basic duty. The Tribunal found that the Board's circular dated 8-7-2004 on the computation method had not been properly considered by the Commissioner (Appeals). The impugned orders were therefore unsustainable on the existing record, and the matter was remitted to the Commissioner (Appeals) for reconsideration after giving the respondent an opportunity of hearing. Case-Laws Customs Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126043