https://www.taxtmi.com/caselaws?id=280049 Education cess and higher education cess paid through PLA were treated as continuing duty payments, so the entitlement to refund or self-credit under Notification No. 56/2002-CE extended to those cesses as well. The CESTAT noted that the Supreme Court had already settled the principle that, where refund of duty paid through PLA is admissible, the same treatment applies to education cess and higher education cess. On that basis, the claim under the notification was to be examined as eligible for refund or self-credit. en-us Wed, 05 Sep 2018 00:00:00 +0530 Wed, 17 Apr 2019 20:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280049 Education cess and higher education cess paid through PLA were treated as continuing duty payments, so the entitlement to refund or self-credit under Notification No. 56/2002-CE extended to those cesses as well. The CESTAT noted that the Supreme Court had already settled the principle that, where refund of duty paid through PLA is admissible, the same treatment applies to education cess and higher education cess. On that basis, the claim under the notification was to be examined as eligible for refund or self-credit. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280049