https://www.taxtmi.com/caselaws?id=354970 Where excise duty is exempt under an area based exemption notification, education cess and higher secondary education cess, being surcharge levies on excise duty, do not survive and cannot be retained if collected. The text notes that this entitlement to refund was already settled by the Supreme Court, and that the interpretation favouring the assessee also supported the claim. On that basis, refund of both cesses was held to be allowable and rejection of the refund claims was unsustainable. en-us Tue, 02 Jan 2018 00:00:00 +0530 Thu, 08 Feb 2018 07:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354970 Where excise duty is exempt under an area based exemption notification, education cess and higher secondary education cess, being surcharge levies on excise duty, do not survive and cannot be retained if collected. The text notes that this entitlement to refund was already settled by the Supreme Court, and that the interpretation favouring the assessee also supported the claim. On that basis, refund of both cesses was held to be allowable and rejection of the refund claims was unsustainable. Case-Laws Central Excise Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354970