https://www.taxtmi.com/caselaws?id=312250 Clause 11 of Circular No. 02/2020-Customs was applied to debits made through MEIS scrips for education cess and higher secondary education cess, on the view that the benefit was not confined to social welfare surcharge alone. The Tribunal relied on the existing understanding that duty credit scrips under the MEIS framework could be used for duty payment and that similar debit situations should receive the same circular benefit. On that basis, the disputed cess amounts were brought within the circular's scope and the confirmed demand was set aside in favour of the assessee. 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 Clause 11 of Circular No. 02/2020-Customs was applied to debits made through MEIS scrips for education cess and higher secondary education cess, on the view that the benefit was not confined to social welfare surcharge alone. The Tribunal relied on the existing understanding that duty credit scrips under the MEIS framework could be used for duty payment and that similar debit situations should receive the same circular benefit. On that basis, the disputed cess amounts were brought within the circular's scope and the confirmed demand was set aside in favour of the assessee. Case-Laws Customs Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312250