https://www.taxtmi.com/caselaws?id=216899 The court allowed the writ petition filed by M/s. Loyal Textile Mills Ltd., holding that the education cess is eligible for rebate as part of Central Excise duty. The court found that the explanatory notification clarifying the inclusion of education cess should have retrospective effect. The court ordered the refund of the education cess to the petitioner within two months, overturning the decisions of the lower authorities that had denied the refund claim based on a prospective interpretation of the notification. en-us Fri, 05 Aug 2011 00:00:00 +0530 Wed, 26 Sep 2012 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216899 The court allowed the writ petition filed by M/s. Loyal Textile Mills Ltd., holding that the education cess is eligible for rebate as part of Central Excise duty. The court found that the explanatory notification clarifying the inclusion of education cess should have retrospective effect. The court ordered the refund of the education cess to the petitioner within two months, overturning the decisions of the lower authorities that had denied the refund claim based on a prospective interpretation of the notification. Case-Laws Central Excise Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216899