https://www.taxtmi.com/caselaws?id=446081 Education cess and secondary and higher education cess are described as unrecoverable on imports cleared against MEIS scrips where the underlying customs duty liability is exempted. The note states that cess, being computed as a percentage of duty, cannot be enforced independently when no surviving duty exists, and that the relevant CBIC clarification supports discharge through the scrip notwithstanding the separate treatment of cess. It also records that earlier judicial precedent had already settled the issue against the demand, leaving the impugned recovery unsustainable in the stated analysis. 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 are described as unrecoverable on imports cleared against MEIS scrips where the underlying customs duty liability is exempted. The note states that cess, being computed as a percentage of duty, cannot be enforced independently when no surviving duty exists, and that the relevant CBIC clarification supports discharge through the scrip notwithstanding the separate treatment of cess. It also records that earlier judicial precedent had already settled the issue against the demand, leaving the impugned recovery unsustainable in the stated analysis. Case-Laws Customs Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446081