https://www.taxtmi.com/circulars?id=7731 Secondary and Higher Education Cess paid along with excise duty on supplies made under deemed exports is eligible for deemed export drawback and refund of terminal excise duty, subject to fulfillment of the requisite conditions; the communication extending refundability to this cess was clarificatory and applies to claims filed before that clarification. en-us Tue, 13 Oct 2009 00:00:00 +0530 Mon, 26 Oct 2009 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7731 Secondary and Higher Education Cess paid along with excise duty on supplies made under deemed exports is eligible for deemed export drawback and refund of terminal excise duty, subject to fulfillment of the requisite conditions; the communication extending refundability to this cess was clarificatory and applies to claims filed before that clarification. Circulars DGFT Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7731