https://www.taxtmi.com/caselaws?id=371606 Education cess and higher education cess levied as a percentage of excise duty were treated as part of the excise levy, so once the underlying excise duty stood exempted under the industrial incentive policy and connected notifications, the cess component also became refundable. The parties accepted that this principle had already been settled by the Supreme Court and applied to the claim for the relevant period. Accordingly, the refund was required to be worked out and paid for the period covered by the exemption. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371606 Education cess and higher education cess levied as a percentage of excise duty were treated as part of the excise levy, so once the underlying excise duty stood exempted under the industrial incentive policy and connected notifications, the cess component also became refundable. The parties accepted that this principle had already been settled by the Supreme Court and applied to the claim for the relevant period. Accordingly, the refund was required to be worked out and paid for the period covered by the exemption. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371606