https://www.taxtmi.com/caselaws?id=753632 Area-based exemption notifications must expressly cover the duty or cess sought to be refunded; exemption from central excise duty does not automatically extend to education cess or higher education cess. Applying a binding interpretation of a similarly worded notification treated as pari materia, the tribunal held that the refund claim under Notification No. 56/2002-CE was not admissible for the cesses, and the rejection of refund was upheld. The denial of refund was sustained on the basis that express inclusion in the notification was required for such additional levies. en-us Mon, 03 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753632 Area-based exemption notifications must expressly cover the duty or cess sought to be refunded; exemption from central excise duty does not automatically extend to education cess or higher education cess. Applying a binding interpretation of a similarly worded notification treated as pari materia, the tribunal held that the refund claim under Notification No. 56/2002-CE was not admissible for the cesses, and the rejection of refund was upheld. The denial of refund was sustained on the basis that express inclusion in the notification was required for such additional levies. Case-Laws Central Excise Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753632