https://www.taxtmi.com/caselaws?id=371606 The Supreme Court held that education cess and higher education cess were part of excise duty itself, entitling the petitioner to a refund when excise duty was exempted. The petitioner sought a refund of these amounts paid from May 2005 to May 2015 under specific notifications. The Ministry of Finance and Commerce, along with Excise and GST authorities, acknowledged the obligation to refund based on the Supreme Court's decision and a Meghalaya High Court order. The High Court directed the authorities to calculate and refund the cess amounts paid by the petitioner within five months. Compliance with this directive led to the disposal of the writ petition. 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 The Supreme Court held that education cess and higher education cess were part of excise duty itself, entitling the petitioner to a refund when excise duty was exempted. The petitioner sought a refund of these amounts paid from May 2005 to May 2015 under specific notifications. The Ministry of Finance and Commerce, along with Excise and GST authorities, acknowledged the obligation to refund based on the Supreme Court's decision and a Meghalaya High Court order. The High Court directed the authorities to calculate and refund the cess amounts paid by the petitioner within five months. Compliance with this directive led to the disposal of the writ petition. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371606