https://www.taxtmi.com/caselaws?id=446081 Education cess and secondary and higher education cess could not be recovered on imports cleared against MEIS scrips where the underlying customs duty liability was exempted. As cess is computed as a percentage of duty, it cannot be levied or enforced independently when no duty survives. The applicable CBIC clarification supported discharge of duty through MEIS scrips without separately denying the cess benefit, and the settled judicial position also opposed the demand. The disputed recovery was therefore unsustainable and annulled. en-us Thu, 16 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446081 Education cess and secondary and higher education cess could not be recovered on imports cleared against MEIS scrips where the underlying customs duty liability was exempted. As cess is computed as a percentage of duty, it cannot be levied or enforced independently when no duty survives. The applicable CBIC clarification supported discharge of duty through MEIS scrips without separately denying the cess benefit, and the settled judicial position also opposed the demand. The disputed recovery was therefore unsustainable and annulled. Case-Laws Customs Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446081