https://www.taxtmi.com/caselaws?id=277893 Refund of Education Cess was held admissible under Notification No. 39/2001-CE because the issue was governed by the Supreme Court ruling treating Education Cess as a duty of excise covered by the area-based exemption. The contrary view of the Uttarakhand High Court was distinguished, and the impugned orders were not sustained. On that basis, the refund claim was accepted in favour of the assessee. en-us Wed, 17 Oct 2018 00:00:00 +0530 Fri, 28 Dec 2018 07:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277893 Refund of Education Cess was held admissible under Notification No. 39/2001-CE because the issue was governed by the Supreme Court ruling treating Education Cess as a duty of excise covered by the area-based exemption. The contrary view of the Uttarakhand High Court was distinguished, and the impugned orders were not sustained. On that basis, the refund claim was accepted in favour of the assessee. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277893