https://www.taxtmi.com/caselaws?id=312250 The Tribunal allowed the appeals, setting aside the demands for cash payment of education cess and higher secondary education cess under the Merchandise Exports from India Scheme (MEIS). This decision was influenced by the Madras HC judgment, which applied Circular No. 02/2020-Customs to these cess components, emphasizing that the circular's benefits should not be denied due to technical distinctions. The Tribunal concluded that the circular should apply, aligning with the Madras HC's interpretation, and thus ruled in favor of the appellants. en-us Wed, 01 Mar 2023 00:00:00 +0530 Thu, 08 Feb 2024 18:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312250 The Tribunal allowed the appeals, setting aside the demands for cash payment of education cess and higher secondary education cess under the Merchandise Exports from India Scheme (MEIS). This decision was influenced by the Madras HC judgment, which applied Circular No. 02/2020-Customs to these cess components, emphasizing that the circular's benefits should not be denied due to technical distinctions. The Tribunal concluded that the circular should apply, aligning with the Madras HC's interpretation, and thus ruled in favor of the appellants. Case-Laws Customs Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312250