https://www.taxtmi.com/caselaws?id=449517 The Tribunal dismissed the appeals, ruling that the appellants were not entitled to interest on the refunds of Education Cess and Secondary and Higher Education Cess. It held that the change in the Supreme Court's decision regarding these refunds precluded the entitlement to interest. The Tribunal supported the Commissioner's view that refunds under Notification No. 56/2002 do not fall under Section 11B of the Central Excise Act, 1944, as clarified by a CBEC circular. Consequently, the Tribunal upheld the denial of interest, agreeing that granting it could lead to ongoing litigation. en-us Fri, 09 Feb 2024 00:00:00 +0530 Tue, 13 Feb 2024 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449517 The Tribunal dismissed the appeals, ruling that the appellants were not entitled to interest on the refunds of Education Cess and Secondary and Higher Education Cess. It held that the change in the Supreme Court's decision regarding these refunds precluded the entitlement to interest. The Tribunal supported the Commissioner's view that refunds under Notification No. 56/2002 do not fall under Section 11B of the Central Excise Act, 1944, as clarified by a CBEC circular. Consequently, the Tribunal upheld the denial of interest, agreeing that granting it could lead to ongoing litigation. Case-Laws Central Excise Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449517