https://www.taxtmi.com/caselaws?id=342407 A refund claim concerning Education Cess and Secondary and Higher Secondary Education Cess paid on Oil Industries Development Cess was reconsidered in light of a later binding ruling that Oil Cess is not a duty of excise and that such cess had been paid under mistake of law. That ruling also stated that limitation under Section 11B of the Central Excise Act, 1944 would not govern the claim. Because the appellate authority had decided the matter without the benefit of that precedent, the appellate order rejecting refund and directing credit to the Consumer Welfare Fund was quashed and the matter remanded to the Commissioner (Appeals) for fresh decision according to law. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 28 Dec 2017 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342407 A refund claim concerning Education Cess and Secondary and Higher Secondary Education Cess paid on Oil Industries Development Cess was reconsidered in light of a later binding ruling that Oil Cess is not a duty of excise and that such cess had been paid under mistake of law. That ruling also stated that limitation under Section 11B of the Central Excise Act, 1944 would not govern the claim. Because the appellate authority had decided the matter without the benefit of that precedent, the appellate order rejecting refund and directing credit to the Consumer Welfare Fund was quashed and the matter remanded to the Commissioner (Appeals) for fresh decision according to law. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342407