https://www.taxtmi.com/caselaws?id=287753 Education cess and higher education cess levied at 2% of excise duty were treated as part of excise duty itself and, once the underlying excise duty was exempted, became refundable. The Gauhati HC proceeded on the settled Supreme Court position and the respondents' acceptance that the same principle applied to the petitioner's claim for the period May 2008 to February 2015. Linked to the exemption under Notification No. 20/2007-CE, the Court directed refund of the cess amounts within the stipulated time. en-us Mon, 27 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287753 Education cess and higher education cess levied at 2% of excise duty were treated as part of excise duty itself and, once the underlying excise duty was exempted, became refundable. The Gauhati HC proceeded on the settled Supreme Court position and the respondents' acceptance that the same principle applied to the petitioner's claim for the period May 2008 to February 2015. Linked to the exemption under Notification No. 20/2007-CE, the Court directed refund of the cess amounts within the stipulated time. Case-Laws GST Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287753