https://www.taxtmi.com/caselaws?id=754500 Refund under Notification No. 56/2002-CE was held unavailable for education cess and secondary and higher education cess because the exemption mechanism applies only to duty expressly covered by the notification, and such cesses are not automatically included with basic excise duty relief. Adjustment of a sanctioned refund against alleged dues was held impermissible where no show cause notice was issued and no personal hearing was granted, since procedural fairness and a confirmed demand were absent. The refund denial for the cesses was sustained, while the appropriation from the sanctioned refund was set aside. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754500 Refund under Notification No. 56/2002-CE was held unavailable for education cess and secondary and higher education cess because the exemption mechanism applies only to duty expressly covered by the notification, and such cesses are not automatically included with basic excise duty relief. Adjustment of a sanctioned refund against alleged dues was held impermissible where no show cause notice was issued and no personal hearing was granted, since procedural fairness and a confirmed demand were absent. The refund denial for the cesses was sustained, while the appropriation from the sanctioned refund was set aside. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754500