https://www.taxtmi.com/caselaws?id=242897 The Tribunal dismissed the application seeking to dispense with the pre-deposit condition of interest on the refund of Cess and Education Cess. The appellant successfully reversed the cess and education cess within the stipulated time frame as per the notification's procedure. The Tribunal agreed with the appellant that Section 11B, relating to delayed excise duty payment, does not apply to cess and education cess. The Tribunal found the lower authority had not quantified the interest amount, leading to the dismissal of the application with the option for the appellant to file a fresh application once the interest was determined. en-us Fri, 22 Feb 2013 00:00:00 +0530 Thu, 23 Jan 2014 06:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242897 The Tribunal dismissed the application seeking to dispense with the pre-deposit condition of interest on the refund of Cess and Education Cess. The appellant successfully reversed the cess and education cess within the stipulated time frame as per the notification's procedure. The Tribunal agreed with the appellant that Section 11B, relating to delayed excise duty payment, does not apply to cess and education cess. The Tribunal found the lower authority had not quantified the interest amount, leading to the dismissal of the application with the option for the appellant to file a fresh application once the interest was determined. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242897