https://www.taxtmi.com/caselaws?id=367692 The appellant succeeded in obtaining a refund of education cess and higher education cess as the excise duty was exempted. However, the inclusion of outward freight element for duty payment and refund claims was deemed unjustified. The appellant was allowed to claim refund/self-credit under specific notifications based on a Tribunal decision. Additionally, the appellant's re-credit/refund claim for sales returns of finished goods was upheld as the prescribed process was followed, and there was no legal provision denying the concession. en-us Tue, 28 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367692 The appellant succeeded in obtaining a refund of education cess and higher education cess as the excise duty was exempted. However, the inclusion of outward freight element for duty payment and refund claims was deemed unjustified. The appellant was allowed to claim refund/self-credit under specific notifications based on a Tribunal decision. Additionally, the appellant's re-credit/refund claim for sales returns of finished goods was upheld as the prescribed process was followed, and there was no legal provision denying the concession. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367692