https://www.taxtmi.com/caselaws?id=358980 The Tribunal allowed the appeals, granting the appellant the right to claim refund/self-credit of education cess/higher education cess and excess duty paid. The decision was based on the finding that the cess arises from duty payable by the appellant, and excess payment due to miscalculation is considered a deposit, not duty under the Central Excise Act. The impugned orders were set aside, providing the appellant with consequential relief. en-us Wed, 14 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358980 The Tribunal allowed the appeals, granting the appellant the right to claim refund/self-credit of education cess/higher education cess and excess duty paid. The decision was based on the finding that the cess arises from duty payable by the appellant, and excess payment due to miscalculation is considered a deposit, not duty under the Central Excise Act. The impugned orders were set aside, providing the appellant with consequential relief. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358980