https://www.taxtmi.com/highlights?id=34645 Refund claim - since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as incorporated in the OIC Act would also not apply to the amount paid by mistake. - AT en-us Wed, 03 May 2017 10:25:27 +0530 Wed, 03 May 2017 10:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34645 Refund claim - since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as incorporated in the OIC Act would also not apply to the amount paid by mistake. - AT Highlights Central Excise Wed, 03 May 2017 10:25:27 +0530 https://www.taxtmi.com/highlights?id=34645