https://www.taxtmi.com/caselaws?id=439337 Education Cess and Secondary and Higher Education Cess could be discharged through debit in MEIS/SEIS duty credit scrips under Circular No. 02/2020-Cus. The Tribunal noted that the circular extended the scrip-based payment facility to past cases and that prior High Court authority had rejected denial of the benefit merely because these cesses were separate components. On that basis, cash payment was not required where the cesses had already been paid through the scrips, and the demand was set aside in favour of the assessee. en-us Mon, 19 Jun 2023 00:00:00 +0530 Thu, 22 Jun 2023 09:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439337 Education Cess and Secondary and Higher Education Cess could be discharged through debit in MEIS/SEIS duty credit scrips under Circular No. 02/2020-Cus. The Tribunal noted that the circular extended the scrip-based payment facility to past cases and that prior High Court authority had rejected denial of the benefit merely because these cesses were separate components. On that basis, cash payment was not required where the cesses had already been paid through the scrips, and the demand was set aside in favour of the assessee. Case-Laws Customs Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439337