https://www.taxtmi.com/caselaws?id=217704 The Tribunal ruled in favor of the appellants, determining they were entitled to a refund of Education Cess paid on goods manufactured before the levy date but cleared after. The decision emphasized the appellants had not passed on the duty incidence to consumers, supported by specific evidence and a Chartered Accountant's certificate. The issue of recovery without a demand notice under Section 11A was briefly discussed but not extensively analyzed as it was not determinative in this case. en-us Mon, 19 Dec 2011 00:00:00 +0530 Fri, 21 Sep 2012 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217704 The Tribunal ruled in favor of the appellants, determining they were entitled to a refund of Education Cess paid on goods manufactured before the levy date but cleared after. The decision emphasized the appellants had not passed on the duty incidence to consumers, supported by specific evidence and a Chartered Accountant's certificate. The issue of recovery without a demand notice under Section 11A was briefly discussed but not extensively analyzed as it was not determinative in this case. Case-Laws Central Excise Mon, 19 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217704