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    <title>2018 (10) TMI 831 - GAUHATI HIGH COURT</title>
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    <description>The High Court directed the Excise/GST authorities to refund the education cess and higher education cess paid by the petitioner from January 2008 to December 2015, in accordance with a Supreme Court ruling treating these cess amounts as excise duty and thus refundable under the North East Industrial and Investment Promotion Policy, 2007. The authorities were instructed to complete the refund process within five months from the date of the court order.</description>
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      <description>The High Court directed the Excise/GST authorities to refund the education cess and higher education cess paid by the petitioner from January 2008 to December 2015, in accordance with a Supreme Court ruling treating these cess amounts as excise duty and thus refundable under the North East Industrial and Investment Promotion Policy, 2007. The authorities were instructed to complete the refund process within five months from the date of the court order.</description>
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