https://www.taxtmi.com/caselaws?id=448656 The CESTAT Chennai held that the department failed to follow natural justice principles when it demanded interest for delayed payment of education cess but did not vacate the appellant's protest regarding differential duty payment. The appellant had deposited money under protest to avoid time bar issues while disagreeing with the department's position. The tribunal found the department's arbitrary decision contradicted legitimate expectation principles, citing Supreme Court precedent. Following the larger bench decision in Kumar Arch Tech, the tribunal ruled that education cess is chargeable only once under relevant Finance Act provisions. The impugned order was set aside and appeal allowed. en-us Thu, 25 Jan 2024 00:00:00 +0530 Fri, 26 Jan 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448656 The CESTAT Chennai held that the department failed to follow natural justice principles when it demanded interest for delayed payment of education cess but did not vacate the appellant's protest regarding differential duty payment. The appellant had deposited money under protest to avoid time bar issues while disagreeing with the department's position. The tribunal found the department's arbitrary decision contradicted legitimate expectation principles, citing Supreme Court precedent. Following the larger bench decision in Kumar Arch Tech, the tribunal ruled that education cess is chargeable only once under relevant Finance Act provisions. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448656