https://www.taxtmi.com/caselaws?id=281838 Education cess and higher education cess levied as a percentage of excise duty were treated as part of the duty for refund purposes where the underlying excise duty was exempt under the industrial exemption notifications issued under the North East Industrial and Investment Promotion Policy, 2007. The claim followed the Supreme Court position that such cesses partake the character of excise duty and are refundable when excise duty itself is exempt. On that basis, and as the respondents agreed to refund in line with that ruling, the petitioner was held entitled to refund of the cesses for the relevant period. en-us Mon, 01 Oct 2018 00:00:00 +0530 Wed, 13 Nov 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281838 Education cess and higher education cess levied as a percentage of excise duty were treated as part of the duty for refund purposes where the underlying excise duty was exempt under the industrial exemption notifications issued under the North East Industrial and Investment Promotion Policy, 2007. The claim followed the Supreme Court position that such cesses partake the character of excise duty and are refundable when excise duty itself is exempt. On that basis, and as the respondents agreed to refund in line with that ruling, the petitioner was held entitled to refund of the cesses for the relevant period. Case-Laws Central Excise Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281838