https://www.taxtmi.com/caselaws?id=371605 Education cess and higher education cess paid by an industrial unit that enjoyed excise duty exemption under the North East Industrial Policy were treated as refundable because the cesses followed the character of excise duty. The Supreme Court principle on refund of such cesses where excise duty is exempt was applied, and the parties accepted that the same rule governed the claim. Refund was therefore recognised for the relevant period from July 2004 to February 2015. 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 Education cess and higher education cess paid by an industrial unit that enjoyed excise duty exemption under the North East Industrial Policy were treated as refundable because the cesses followed the character of excise duty. The Supreme Court principle on refund of such cesses where excise duty is exempt was applied, and the parties accepted that the same rule governed the claim. Refund was therefore recognised for the relevant period from July 2004 to February 2015. Case-Laws Central Excise Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371605