https://www.taxtmi.com/caselaws?id=267655 Education cess and secondary and higher education cess were treated as non-surviving where clearances were made under Notification No. 56/2002-CE, because the area-based exemption relieved the underlying excise duty and the cesses followed that duty as piggyback levies. The absence of an express mention of the cesses in the notification was held immaterial, since the exemption operated on the duty base itself and removed the levy from operation for refund purposes. The Tribunal also noted that identical matters need not be deferred merely because proceedings were pending in a higher forum and no stay had been granted. Refund of the cesses paid through cash was therefore admissible. en-us Wed, 24 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 01:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267655 Education cess and secondary and higher education cess were treated as non-surviving where clearances were made under Notification No. 56/2002-CE, because the area-based exemption relieved the underlying excise duty and the cesses followed that duty as piggyback levies. The absence of an express mention of the cesses in the notification was held immaterial, since the exemption operated on the duty base itself and removed the levy from operation for refund purposes. The Tribunal also noted that identical matters need not be deferred merely because proceedings were pending in a higher forum and no stay had been granted. Refund of the cesses paid through cash was therefore admissible. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267655