https://www.taxtmi.com/caselaws?id=447779 Refund of education cess and secondary and higher education cess paid with excise duty under Notification No. 56/2002-CE was held inadmissible because the exemption notification did not specifically extend to those additional levies. Applying binding Supreme Court precedent, the Tribunal treated the notification as pari materia with the one considered in that precedent and held that a general excise duty exemption does not automatically cover education cess or secondary and higher education cess. The rejection of the refund claim was therefore sustained. en-us Wed, 03 Jan 2024 00:00:00 +0530 Fri, 05 Jan 2024 08:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447779 Refund of education cess and secondary and higher education cess paid with excise duty under Notification No. 56/2002-CE was held inadmissible because the exemption notification did not specifically extend to those additional levies. Applying binding Supreme Court precedent, the Tribunal treated the notification as pari materia with the one considered in that precedent and held that a general excise duty exemption does not automatically cover education cess or secondary and higher education cess. The rejection of the refund claim was therefore sustained. Case-Laws Central Excise Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447779