https://www.taxtmi.com/caselaws?id=372327 Refund of Education Cess and Secondary Higher Education Cess was treated as admissible under the area-based exemption notification because the Supreme Court had already decided the issue in favour of the assessee. The Tribunal regarded the question as no longer res integra and applied that binding position, resulting in the impugned orders being set aside. en-us Wed, 31 Oct 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372327 Refund of Education Cess and Secondary Higher Education Cess was treated as admissible under the area-based exemption notification because the Supreme Court had already decided the issue in favour of the assessee. The Tribunal regarded the question as no longer res integra and applied that binding position, resulting in the impugned orders being set aside. Case-Laws Central Excise Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372327