https://www.taxtmi.com/caselaws?id=360787 Education cess and higher education cess paid through PLA were treated as a continuation of duty, so the same principle governing refund or self-credit of duty applied and the appellants were entitled to claim refund or self-credit under Notification No. 56/2002-CE. The attempted restriction under Notification No. 19/2008-CE and Notification No. 34/2008-CE was ineffective because those notifications had already been quashed by the Jammu and Kashmir High Court, and the exemption benefit could not be curtailed by them. The appeals therefore succeeded, with refund or self-credit available on the duty and cess paid through PLA. en-us Fri, 23 Mar 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360787 Education cess and higher education cess paid through PLA were treated as a continuation of duty, so the same principle governing refund or self-credit of duty applied and the appellants were entitled to claim refund or self-credit under Notification No. 56/2002-CE. The attempted restriction under Notification No. 19/2008-CE and Notification No. 34/2008-CE was ineffective because those notifications had already been quashed by the Jammu and Kashmir High Court, and the exemption benefit could not be curtailed by them. The appeals therefore succeeded, with refund or self-credit available on the duty and cess paid through PLA. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360787