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    <title>High Court Rules CESS Payments Qualify as Duties Eligible for Rebate Claims on Exported Goods.</title>
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    <description>Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile Cess and Secondary and Higher Education Cess (for short SHE Cess) on Automobile Cess - Held Yes - HC</description>
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      <description>Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile Cess and Secondary and Higher Education Cess (for short SHE Cess) on Automobile Cess - Held Yes - HC</description>
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