https://www.taxtmi.com/caselaws?id=363667 Deemed exports supplied to EOUs were treated at par with physical exports for computing the permissible DTA sales limit under the export incentive scheme, so the value of deemed exports had to be included in the export turnover for DTA sale entitlement. The Tribunal also held that education cess and secondary and higher education cess could not be levied again on third-time DTA clearances, as the later view on cess liability had been approved by higher courts and displaced the contrary approach. Relief was therefore granted to the assessee on both issues. en-us Mon, 12 Feb 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363667 Deemed exports supplied to EOUs were treated at par with physical exports for computing the permissible DTA sales limit under the export incentive scheme, so the value of deemed exports had to be included in the export turnover for DTA sale entitlement. The Tribunal also held that education cess and secondary and higher education cess could not be levied again on third-time DTA clearances, as the later view on cess liability had been approved by higher courts and displaced the contrary approach. Relief was therefore granted to the assessee on both issues. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363667