https://www.taxtmi.com/caselaws?id=247239 The Tribunal upheld the rejection of a refund claim for Education Cess and S&H Education Cess under Notification No. 56/2002-CE, despite sanctioning the refund of Central Excise duty. The appellant's argument that the cesses were refundable due to a violation of Article 370 of the Constitution was deemed misconceived. Since the excise duty and cesses had been passed on to customers, granting a refund would result in unjust enrichment. Therefore, the claim for refund of Education Cess and S&H Education Cess was found unsustainable, leading to the dismissal of the appeal. en-us Thu, 18 Oct 2012 00:00:00 +0530 Tue, 06 May 2014 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247239 The Tribunal upheld the rejection of a refund claim for Education Cess and S&H Education Cess under Notification No. 56/2002-CE, despite sanctioning the refund of Central Excise duty. The appellant's argument that the cesses were refundable due to a violation of Article 370 of the Constitution was deemed misconceived. Since the excise duty and cesses had been passed on to customers, granting a refund would result in unjust enrichment. Therefore, the claim for refund of Education Cess and S&H Education Cess was found unsustainable, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247239