https://www.taxtmi.com/caselaws?id=443340 Refund of education cess and secondary and higher education cess paid with excise duty under the area-based exemption notification was held not admissible because the notification did not expressly extend its benefit to those cesses. The reasoning applied the principle that an exemption must be specifically granted by the notification issued under the relevant power, and that such cesses are not automatically covered by a general exemption unless clearly included. The contrary view was not followed, and the denial of refund was upheld against the assessee. en-us Tue, 19 Sep 2023 00:00:00 +0530 Tue, 27 May 2025 10:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443340 Refund of education cess and secondary and higher education cess paid with excise duty under the area-based exemption notification was held not admissible because the notification did not expressly extend its benefit to those cesses. The reasoning applied the principle that an exemption must be specifically granted by the notification issued under the relevant power, and that such cesses are not automatically covered by a general exemption unless clearly included. The contrary view was not followed, and the denial of refund was upheld against the assessee. Case-Laws Central Excise Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443340