https://www.taxtmi.com/caselaws?id=273118 Where excise duty is fully exempt under an area-based exemption notification, Education Cess and Higher Education Cess paid on the same clearances are also refundable. Applying the binding Supreme Court ratio, the tribunal found no separate basis to deny refund once the underlying duty liability stood exempted. The refund claims, having been allowed by the lower authorities, were therefore upheld as admissible to the assessees. en-us Tue, 06 Mar 2018 00:00:00 +0530 Wed, 06 Jun 2018 12:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273118 Where excise duty is fully exempt under an area-based exemption notification, Education Cess and Higher Education Cess paid on the same clearances are also refundable. Applying the binding Supreme Court ratio, the tribunal found no separate basis to deny refund once the underlying duty liability stood exempted. The refund claims, having been allowed by the lower authorities, were therefore upheld as admissible to the assessees. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273118