https://www.taxtmi.com/caselaws?id=31704 The High Court dismissed petitions challenging Customs, Excise, and Service Tax Appellate Tribunal orders, ruling it lacked jurisdiction under Section 35G of the Central Excise Act, 1944, to address Education Cess refund issues falling under Section 35L. The Court upheld the Tribunal's decision to refund Education Cess as a piggyback duty exempted under Notification No. 56/2002-CE, emphasizing that Education Cess refund matters pertain to the rate of duty of excise and are within the Supreme Court's purview under Section 35L. en-us Thu, 03 Apr 2008 00:00:00 +0530 Fri, 09 Jun 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31704 The High Court dismissed petitions challenging Customs, Excise, and Service Tax Appellate Tribunal orders, ruling it lacked jurisdiction under Section 35G of the Central Excise Act, 1944, to address Education Cess refund issues falling under Section 35L. The Court upheld the Tribunal's decision to refund Education Cess as a piggyback duty exempted under Notification No. 56/2002-CE, emphasizing that Education Cess refund matters pertain to the rate of duty of excise and are within the Supreme Court's purview under Section 35L. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31704