https://www.taxtmi.com/caselaws?id=360839 Basic excise duty may be utilised for payment of education cess and higher education cess, and refund of such cess is admissible under Notification No. 56/2002-CE where the cess arises out of duty payment. Interest for the intervening period cannot be recovered or adjusted without issuance of a show cause notice, and the matter was treated as revenue neutral because the duty otherwise payable would itself have been refundable. On these substantive points, the assessee's position prevailed and the revenue appeal failed. en-us Fri, 23 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 06:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360839 Basic excise duty may be utilised for payment of education cess and higher education cess, and refund of such cess is admissible under Notification No. 56/2002-CE where the cess arises out of duty payment. Interest for the intervening period cannot be recovered or adjusted without issuance of a show cause notice, and the matter was treated as revenue neutral because the duty otherwise payable would itself have been refundable. On these substantive points, the assessee's position prevailed and the revenue appeal failed. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360839