https://www.taxtmi.com/caselaws?id=202519 The compounded levy scheme under Rule 15 of the Central Excise Rules, 2001 and Notification No. 34/2001-C.E. was confined to excise duty payable under Section 3 of the Central Excise Act, 1944. Education cess and higher education cess were levied under separate charging provisions in the Finance Act, 2004 and the Finance Act, 2007, so they did not form part of the duty discharged under the scheme. Administrative instructions could not expand that statutory scope. Refund claims for the cesses were therefore unsustainable, and the cess liability remained intact. en-us Thu, 08 Jul 2010 00:00:00 +0530 Thu, 31 Mar 2011 23:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202519 The compounded levy scheme under Rule 15 of the Central Excise Rules, 2001 and Notification No. 34/2001-C.E. was confined to excise duty payable under Section 3 of the Central Excise Act, 1944. Education cess and higher education cess were levied under separate charging provisions in the Finance Act, 2004 and the Finance Act, 2007, so they did not form part of the duty discharged under the scheme. Administrative instructions could not expand that statutory scope. Refund claims for the cesses were therefore unsustainable, and the cess liability remained intact. Case-Laws Central Excise Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202519