https://www.taxtmi.com/caselaws?id=752732 Sugar cess is levied and collected as duty of excise under the Sugar Cess Act, 1982, and the excise refund and exemption provisions under the Central Excise Act, 1944 apply to that levy. On that statutory basis, the exemption available for export clearance of excise duty extends to sugar cess on exported sugar. The circular under the Sugar Cess Act also expressly exempts duty of excise on sugar exported out of India. Accordingly, sugar cess on exported sugar is exempt and the demand raised on such exports is not sustainable. en-us Tue, 14 May 2024 00:00:00 +0530 Thu, 16 May 2024 08:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752732 Sugar cess is levied and collected as duty of excise under the Sugar Cess Act, 1982, and the excise refund and exemption provisions under the Central Excise Act, 1944 apply to that levy. On that statutory basis, the exemption available for export clearance of excise duty extends to sugar cess on exported sugar. The circular under the Sugar Cess Act also expressly exempts duty of excise on sugar exported out of India. Accordingly, sugar cess on exported sugar is exempt and the demand raised on such exports is not sustainable. Case-Laws Central Excise Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752732