https://www.taxtmi.com/caselaws?id=753632 CESTAT Chandigarh dismissed the appeal challenging denial of refund for education cess and higher education cess along with central excise duty under N/N. 56/2002-CE dated 14.11.2002. The appellant, registered in Jammu Kashmir, claimed area-based exemption benefits through refund mechanism via PLA. The tribunal held that following SC precedent in Unicorn Industries v. Union of India, specific notification is required for exempting additional duties like education cess and higher education cess. Since no such notification existed exempting these cesses, refund was properly denied for these components while allowing central excise duty refund only. 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 CESTAT Chandigarh dismissed the appeal challenging denial of refund for education cess and higher education cess along with central excise duty under N/N. 56/2002-CE dated 14.11.2002. The appellant, registered in Jammu Kashmir, claimed area-based exemption benefits through refund mechanism via PLA. The tribunal held that following SC precedent in Unicorn Industries v. Union of India, specific notification is required for exempting additional duties like education cess and higher education cess. Since no such notification existed exempting these cesses, refund was properly denied for these components while allowing central excise duty refund only. Case-Laws Central Excise Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753632