https://www.taxtmi.com/caselaws?id=359043 Education cess and higher education cess paid through PLA were treated as refundable or eligible for self-credit where duty paid through PLA is refundable, on the footing that the cess components are a continuation of duty. The later restrictions in Notification Nos. 19/2008-CE and 34/2008-CE were not accepted as curtailing that benefit, because the High Court decision relied on in the text had already quashed those notifications and was stated to remain operative. The subject matter therefore confirms entitlement to refund or self-credit under Notification No. 56/2002-CE, including the cess component. en-us Wed, 14 Mar 2018 00:00:00 +0530 Tue, 24 Apr 2018 06:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359043 Education cess and higher education cess paid through PLA were treated as refundable or eligible for self-credit where duty paid through PLA is refundable, on the footing that the cess components are a continuation of duty. The later restrictions in Notification Nos. 19/2008-CE and 34/2008-CE were not accepted as curtailing that benefit, because the High Court decision relied on in the text had already quashed those notifications and was stated to remain operative. The subject matter therefore confirms entitlement to refund or self-credit under Notification No. 56/2002-CE, including the cess component. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359043