https://www.taxtmi.com/caselaws?id=371605 The Supreme Court directed the authorities to refund education cess and higher education cess paid by an industrial unit in Assam between July 2004 and February 2015 under the North East Industrial Policy of 1997. The court relied on a previous ruling stating that these cesses, being levied as a percentage of excise duty, are to be treated as excise duty itself and are refundable if excise duty is exempted. The authorities were instructed to calculate and refund the cesses within five months, emphasizing the entitlement to a refund based on legal precedents and specific notifications. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371605 The Supreme Court directed the authorities to refund education cess and higher education cess paid by an industrial unit in Assam between July 2004 and February 2015 under the North East Industrial Policy of 1997. The court relied on a previous ruling stating that these cesses, being levied as a percentage of excise duty, are to be treated as excise duty itself and are refundable if excise duty is exempted. The authorities were instructed to calculate and refund the cesses within five months, emphasizing the entitlement to a refund based on legal precedents and specific notifications. Case-Laws Central Excise Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371605