https://www.taxtmi.com/caselaws?id=368984 Education cess and higher education cess paid through PLA were treated as part of the duty structure, so the entitlement to refund or self-credit available for duty also extended to the cess component. The Tribunal applied the settled position and upheld refund or self-credit under Notification No. 56/2002-CE. It further held that the benefit could not be curtailed by Notifications No. 19/2008-CE and 34/2008-CE, because the restrictions imposed by those notifications had been quashed and remained inoperative. The appellants' entitlement to refund or self-credit of duty paid through PLA, including cess, was therefore sustained. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368984 Education cess and higher education cess paid through PLA were treated as part of the duty structure, so the entitlement to refund or self-credit available for duty also extended to the cess component. The Tribunal applied the settled position and upheld refund or self-credit under Notification No. 56/2002-CE. It further held that the benefit could not be curtailed by Notifications No. 19/2008-CE and 34/2008-CE, because the restrictions imposed by those notifications had been quashed and remained inoperative. The appellants' entitlement to refund or self-credit of duty paid through PLA, including cess, was therefore sustained. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368984