https://www.taxtmi.com/caselaws?id=281012 Where excise duty itself stood exempted from levy, Education Cess and Secondary & Higher Education Cess collected along with such duty were treated as refundable. The High Court disposed of the petition on the basis of the consensus recorded before it, noting the Supreme Court's connected-line ruling supporting refund in such situations. The respondents accepted the refund claim in the proceeding, and refund of the cesses was directed to be made within three months. en-us Thu, 02 Aug 2018 00:00:00 +0530 Fri, 31 May 2019 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281012 Where excise duty itself stood exempted from levy, Education Cess and Secondary & Higher Education Cess collected along with such duty were treated as refundable. The High Court disposed of the petition on the basis of the consensus recorded before it, noting the Supreme Court's connected-line ruling supporting refund in such situations. The respondents accepted the refund claim in the proceeding, and refund of the cesses was directed to be made within three months. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281012