https://www.taxtmi.com/caselaws?id=387049 Education cess and higher education cess were treated as part of duty for the purpose of Notification No. 56/2002-CE dated 14.11.2002, so the refund entitlement depended on that inclusion. Applying the binding view already taken on the issue, the cesses were held refundable under the notification. The refund claim was therefore allowable. en-us Wed, 04 Sep 2019 00:00:00 +0530 Tue, 15 Oct 2019 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387049 Education cess and higher education cess were treated as part of duty for the purpose of Notification No. 56/2002-CE dated 14.11.2002, so the refund entitlement depended on that inclusion. Applying the binding view already taken on the issue, the cesses were held refundable under the notification. The refund claim was therefore allowable. Case-Laws Central Excise Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387049