https://www.taxtmi.com/caselaws?id=374628 A unit in Kutch availing area-based exemption under Notification No. 39/01-CE was held entitled to refund or re-credit of Education Cess and Secondary & Higher Education Cess paid through PLA. The issue was governed by the Supreme Court's ruling in SRD Nutrients Pvt. Ltd., which recognised refundability of these cesses in the relevant exemption context. As that legal position was already settled, no separate reconsideration of the dispute was necessary, and the refund or re-credit claim was maintainable. en-us Fri, 30 Nov 2018 00:00:00 +0530 Wed, 06 Feb 2019 07:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374628 A unit in Kutch availing area-based exemption under Notification No. 39/01-CE was held entitled to refund or re-credit of Education Cess and Secondary & Higher Education Cess paid through PLA. The issue was governed by the Supreme Court's ruling in SRD Nutrients Pvt. Ltd., which recognised refundability of these cesses in the relevant exemption context. As that legal position was already settled, no separate reconsideration of the dispute was necessary, and the refund or re-credit claim was maintainable. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374628