https://www.taxtmi.com/caselaws?id=368865 Education cess and higher education cess, when levied as a percentage of excise duty, were treated as part of the excise duty framework, so the refund benefit attached to the underlying excise duty exemption also extended to those cesses. On that basis, the departmental authorities were required to compute the refund in line with the applicable exemption notification and return the cess amounts paid during the relevant period. The writ petition was disposed of with a direction to process and refund the education cess and higher education cess within the stipulated time. en-us Mon, 01 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368865 Education cess and higher education cess, when levied as a percentage of excise duty, were treated as part of the excise duty framework, so the refund benefit attached to the underlying excise duty exemption also extended to those cesses. On that basis, the departmental authorities were required to compute the refund in line with the applicable exemption notification and return the cess amounts paid during the relevant period. The writ petition was disposed of with a direction to process and refund the education cess and higher education cess within the stipulated time. Case-Laws Central Excise Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368865