https://www.taxtmi.com/caselaws?id=356642 An amount reversed at 6% under Rule 6 of the CENVAT Credit Rules, 2004 is a credit-neutralisation payment, not duty of excise. On that basis, Education Cess and Secondary and Higher Education Cess cannot be levied on the reversal amount because those cesses apply only to duties of excise. The refund claim is therefore not governed by Section 11B of the Central Excise Act, 1944, which applies to duty refunds. The doctrine of unjust enrichment was also held inapplicable because the disputed amount was not treated as duty collected from buyers. The refund of cess was sustained. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 16 Jan 2019 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356642 An amount reversed at 6% under Rule 6 of the CENVAT Credit Rules, 2004 is a credit-neutralisation payment, not duty of excise. On that basis, Education Cess and Secondary and Higher Education Cess cannot be levied on the reversal amount because those cesses apply only to duties of excise. The refund claim is therefore not governed by Section 11B of the Central Excise Act, 1944, which applies to duty refunds. The doctrine of unjust enrichment was also held inapplicable because the disputed amount was not treated as duty collected from buyers. The refund of cess was sustained. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356642