https://www.taxtmi.com/caselaws?id=312476 Where final products were cleared under an area-based excise exemption, Education Cess and Higher Education Cess paid along with the exempt duty were refundable. The CESTAT followed the Supreme Court ruling in SRD Nutrients Pvt. Limited, which held that once excise duty itself is exempted, the cess levied with that duty cannot be retained by the Revenue. The remaining grounds were not pressed, and the refund claim was upheld. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 20 Feb 2024 19:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312476 Where final products were cleared under an area-based excise exemption, Education Cess and Higher Education Cess paid along with the exempt duty were refundable. The CESTAT followed the Supreme Court ruling in SRD Nutrients Pvt. Limited, which held that once excise duty itself is exempted, the cess levied with that duty cannot be retained by the Revenue. The remaining grounds were not pressed, and the refund claim was upheld. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312476