https://www.taxtmi.com/caselaws?id=235279 Refund of education cess and secondary and higher education cess on goods fully exempt from excise duty was held inadmissible. The Tribunal noted the consistent view that, even where basic excise duty is not payable because the goods are exempt, education cess may still be computed on the aggregate of duties on a notional basis. It also relied on the Ministry of Finance clarification that no education cess is leviable only where there is no collection of duty on exempt or nil-duty clearances. As the refund claim was not supported by the governing notification or law, the claim failed against the assessee. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 11 Nov 2013 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235279 Refund of education cess and secondary and higher education cess on goods fully exempt from excise duty was held inadmissible. The Tribunal noted the consistent view that, even where basic excise duty is not payable because the goods are exempt, education cess may still be computed on the aggregate of duties on a notional basis. It also relied on the Ministry of Finance clarification that no education cess is leviable only where there is no collection of duty on exempt or nil-duty clearances. As the refund claim was not supported by the governing notification or law, the claim failed against the assessee. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235279