https://www.taxtmi.com/caselaws?id=365907 The Tribunal ruled that the appellants were entitled to a refund of Education Cess and Higher Education Cess when availing area-based exemption under Notification No. 39/2001-CE. Citing legal interpretations and precedents, including the rationale behind the levy of such surcharges, the Tribunal concluded that Education Cess was not applicable when excise duty was exempted. The appeals were allowed, impugned orders set aside, and the appellants granted relief in accordance with the law. en-us Thu, 14 Jun 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365907 The Tribunal ruled that the appellants were entitled to a refund of Education Cess and Higher Education Cess when availing area-based exemption under Notification No. 39/2001-CE. Citing legal interpretations and precedents, including the rationale behind the levy of such surcharges, the Tribunal concluded that Education Cess was not applicable when excise duty was exempted. The appeals were allowed, impugned orders set aside, and the appellants granted relief in accordance with the law. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365907