https://www.taxtmi.com/caselaws?id=239257 Rebate of automobile excise cess was held to be governed by the notification read with the Automobile Cess Rules, 1984, because the levy, collection and refund machinery applicable to duty also extended to the cess. Denial of the rebate solely because the cess was not expressly named in the notification was not sustainable, particularly where binding precedent on education cess had not been considered. The impugned order was therefore set aside and the matter remanded for fresh decision in accordance with law. en-us Thu, 31 Jan 2013 00:00:00 +0530 Fri, 08 Nov 2013 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239257 Rebate of automobile excise cess was held to be governed by the notification read with the Automobile Cess Rules, 1984, because the levy, collection and refund machinery applicable to duty also extended to the cess. Denial of the rebate solely because the cess was not expressly named in the notification was not sustainable, particularly where binding precedent on education cess had not been considered. The impugned order was therefore set aside and the matter remanded for fresh decision in accordance with law. Case-Laws Central Excise Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239257