https://www.taxtmi.com/caselaws?id=261175 Rebate under Rule 18 of the Central Excise Rules, 2002 extends to Automobile Cess, Education Cess on Automobile Cess, and Secondary and Higher Education Cess on Automobile Cess paid on exported goods because the cess is levied and collected as a duty of excise, and the Automobile Cess Rules, 1984 incorporate the Central Excise Act and its refund framework. The notification governing export rebate defines "duty" broadly enough to cover the relevant excise duties, and prior decisions support treating such cess as part of excise duty for rebate purposes. The denial of rebate on those cess components was therefore unsustainable and was quashed. en-us Fri, 12 Jun 2015 00:00:00 +0530 Fri, 09 Oct 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261175 Rebate under Rule 18 of the Central Excise Rules, 2002 extends to Automobile Cess, Education Cess on Automobile Cess, and Secondary and Higher Education Cess on Automobile Cess paid on exported goods because the cess is levied and collected as a duty of excise, and the Automobile Cess Rules, 1984 incorporate the Central Excise Act and its refund framework. The notification governing export rebate defines "duty" broadly enough to cover the relevant excise duties, and prior decisions support treating such cess as part of excise duty for rebate purposes. The denial of rebate on those cess components was therefore unsustainable and was quashed. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261175