https://www.taxtmi.com/caselaws?id=287757 The court directed respondent Nos. 4, 5, and 6 to refund education cess and secondary & higher education cess collected from an industrial unit in Assam, which was exempted from central excise duty under the North-East Industrial Policy, 2007. The petitioner's argument that education cess should not apply when excise duty is exempted was upheld, leading to the refund order. The Ministry of Finance also decided to refund such cess independent of the court's decision. The writ petition was disposed of after the refund direction was issued. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287757 The court directed respondent Nos. 4, 5, and 6 to refund education cess and secondary & higher education cess collected from an industrial unit in Assam, which was exempted from central excise duty under the North-East Industrial Policy, 2007. The petitioner's argument that education cess should not apply when excise duty is exempted was upheld, leading to the refund order. The Ministry of Finance also decided to refund such cess independent of the court's decision. The writ petition was disposed of after the refund direction was issued. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287757