https://www.taxtmi.com/caselaws?id=282626 The court issued a notice for further examination on the matter, staying a previous order by CESTAT, regarding the interpretation of National Calamity Contingency Duty on POY production, the applicability of area-based exemption on duty payments, refund entitlement of Education Cess and Higher Education Cess, and the legal validity of levying surcharge in the case. The court highlighted divergent views on refund entitlements related to Education Cess and Higher Education Cess, emphasizing the exemption of EC and HEC when the exercise duty or Service Tax was fully exempted, and deliberated on the distinction between basic excise duty exemption and surcharge imposition. en-us Tue, 30 Oct 2018 00:00:00 +0530 Fri, 16 Aug 2019 06:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282626 The court issued a notice for further examination on the matter, staying a previous order by CESTAT, regarding the interpretation of National Calamity Contingency Duty on POY production, the applicability of area-based exemption on duty payments, refund entitlement of Education Cess and Higher Education Cess, and the legal validity of levying surcharge in the case. The court highlighted divergent views on refund entitlements related to Education Cess and Higher Education Cess, emphasizing the exemption of EC and HEC when the exercise duty or Service Tax was fully exempted, and deliberated on the distinction between basic excise duty exemption and surcharge imposition. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282626