https://www.taxtmi.com/caselaws?id=350776 Education Cess and Higher Education Cess levied as surcharges on excise duty were treated as refundable once the underlying excise duty was fully exempted under the exemption notification. The article explains that the refund mechanism operated only to give effect to the exemption after adjustment of CENVAT credit, and that the statutory scheme and departmental circulars supported the view that no cess is payable where the parent duty is nil or wholly exempt. It also states that a surcharge cannot survive when the basic duty is not payable, and that the interpretation favourable to the assessee was preferred over the contrary Tribunal view. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350776 Education Cess and Higher Education Cess levied as surcharges on excise duty were treated as refundable once the underlying excise duty was fully exempted under the exemption notification. The article explains that the refund mechanism operated only to give effect to the exemption after adjustment of CENVAT credit, and that the statutory scheme and departmental circulars supported the view that no cess is payable where the parent duty is nil or wholly exempt. It also states that a surcharge cannot survive when the basic duty is not payable, and that the interpretation favourable to the assessee was preferred over the contrary Tribunal view. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350776