https://www.taxtmi.com/caselaws?id=310105 The Tribunal allowed the appeal, holding that the appellants are entitled to claim a refund of education cess and higher education cess. The decision was based on a precedent set by the Apex Court, establishing that these cesses are consequent to duty payable by the appellants. The Tribunal emphasized adherence to legal principles and precedents in tax matters, ensuring consistency and fairness. The ruling serves as a guide for future cases involving similar disputes over the denial of such refunds, providing clarity on the entitlement of taxpayers to claim refunds in such situations. en-us Tue, 28 Aug 2018 00:00:00 +0530 Sat, 07 Oct 2023 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310105 The Tribunal allowed the appeal, holding that the appellants are entitled to claim a refund of education cess and higher education cess. The decision was based on a precedent set by the Apex Court, establishing that these cesses are consequent to duty payable by the appellants. The Tribunal emphasized adherence to legal principles and precedents in tax matters, ensuring consistency and fairness. The ruling serves as a guide for future cases involving similar disputes over the denial of such refunds, providing clarity on the entitlement of taxpayers to claim refunds in such situations. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310105