https://www.taxtmi.com/caselaws?id=434514 The Tribunal set aside the impugned order and remanded the case back to the Adjudicating Authority for reconsideration in light of a recent Supreme Court judgment clarifying that education cess is not a duty of excise. The Tribunal differentiated between Sugar Cess and Central Excise duty, emphasizing that Sugar Cess is levied under a different Act. The appellant's claim for Cenvat Credit for Sugar Cess and Education Cess paid on imported raw sugar was subject to further review based on the recent legal interpretation provided by the Supreme Court. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434514 The Tribunal set aside the impugned order and remanded the case back to the Adjudicating Authority for reconsideration in light of a recent Supreme Court judgment clarifying that education cess is not a duty of excise. The Tribunal differentiated between Sugar Cess and Central Excise duty, emphasizing that Sugar Cess is levied under a different Act. The appellant's claim for Cenvat Credit for Sugar Cess and Education Cess paid on imported raw sugar was subject to further review based on the recent legal interpretation provided by the Supreme Court. Case-Laws Central Excise Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434514