https://www.taxtmi.com/caselaws?id=126062 Refund under Notification No. 32/99-C.E. was confined to the express terms of the notification, which allowed refund only of specified excise duties paid through the account current and did not extend to education cess paid through PLA. The appellant's reliance on rebate decisions under different notifications was rejected because those provisions dealt with refund of the whole duty on exported goods and used materially different language. Education cess, though part of the duty structure under the Finance Act, 2004, could not be claimed by implication where the notification did not provide for such relief, and the refund claim was held not admissible. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 29 Jul 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126062 Refund under Notification No. 32/99-C.E. was confined to the express terms of the notification, which allowed refund only of specified excise duties paid through the account current and did not extend to education cess paid through PLA. The appellant's reliance on rebate decisions under different notifications was rejected because those provisions dealt with refund of the whole duty on exported goods and used materially different language. Education cess, though part of the duty structure under the Finance Act, 2004, could not be claimed by implication where the notification did not provide for such relief, and the refund claim was held not admissible. Case-Laws Central Excise Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126062