https://www.taxtmi.com/caselaws?id=278605 Education cess and higher education cess paid through PLA were treated as part of the duty refund or self-credit entitlement available under Notification No. 56/2002-CE. The analysis relies on the principle that cess, being a continuation of duty, follows the same refund treatment where duty paid through PLA is refundable. It also notes that later restrictions in Notification Nos. 19/2008-CE and 34/2008-CE could not curtail that entitlement because those notifications had already been quashed by the High Court. The operative effect was that the assessee remained entitled to refund or self-credit of the relevant duty and cesses without the later notification-based restriction. en-us Thu, 22 Mar 2018 00:00:00 +0530 Thu, 12 Nov 2020 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278605 Education cess and higher education cess paid through PLA were treated as part of the duty refund or self-credit entitlement available under Notification No. 56/2002-CE. The analysis relies on the principle that cess, being a continuation of duty, follows the same refund treatment where duty paid through PLA is refundable. It also notes that later restrictions in Notification Nos. 19/2008-CE and 34/2008-CE could not curtail that entitlement because those notifications had already been quashed by the High Court. The operative effect was that the assessee remained entitled to refund or self-credit of the relevant duty and cesses without the later notification-based restriction. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278605