https://www.taxtmi.com/caselaws?id=265847 The Tribunal held that a 1993 circular on transfer of credit between minor heads applied to surplus SED balance after abolition of SED and did not create a general facility to shift excess Education Cess and Secondary & Higher Education Cess payments to Basic Excise Duty in the PLA. A cited precedent was distinguished on its facts and legal setting. The assessee was required to seek refund of the excess amount and then pay duty under the correct head, and the adjudicating authority was directed to examine the refund claim in accordance with law. en-us Wed, 08 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265847 The Tribunal held that a 1993 circular on transfer of credit between minor heads applied to surplus SED balance after abolition of SED and did not create a general facility to shift excess Education Cess and Secondary & Higher Education Cess payments to Basic Excise Duty in the PLA. A cited precedent was distinguished on its facts and legal setting. The assessee was required to seek refund of the excess amount and then pay duty under the correct head, and the adjudicating authority was directed to examine the refund claim in accordance with law. Case-Laws Central Excise Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265847