Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances. https://www.taxtmi.com/highlights?id=74388 Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for duties on DTA (Domestic Tariff Area) clearances by 100% EOUs (Export Oriented Units). The decision emphasized the principle of not charging a cess on the same tax base more than once, adhering to judicial discipline and the precedential value of the Larger Bench's ruling. - Demand set aside - AT en-us Sat, 27 Jan 2024 08:30:06 +0530 Fri, 26 Jan 2024 14:36:29 +0530 TaxTMI RSS Generator Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances. https://www.taxtmi.com/highlights?id=74388 Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for duties on DTA (Domestic Tariff Area) clearances by 100% EOUs (Export Oriented Units). The decision emphasized the principle of not charging a cess on the same tax base more than once, adhering to judicial discipline and the precedential value of the Larger Bench's ruling. - Demand set aside - AT Highlights Central Excise Sat, 27 Jan 2024 08:30:06 +0530 https://www.taxtmi.com/highlights?id=74388