https://www.taxtmi.com/caselaws?id=761558 An exemption notification must expressly cover the particular duty or cess sought to be exempted or refunded, and credit meant for one levy cannot be diverted to discharge a non-exempt levy. Applying that principle, the Tribunal treated Notification No. 56/2002-CE as not extending to education cess or secondary and higher education cess, and held that basic excise duty Cenvat credit could not be used for those payments. It further noted that the notification functioned only as a refund mechanism for duty paid in cash, not for amounts arising from diversion of credit. The refund claim was therefore correctly denied and the assessee's appeals failed. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 13 Nov 2024 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761558 An exemption notification must expressly cover the particular duty or cess sought to be exempted or refunded, and credit meant for one levy cannot be diverted to discharge a non-exempt levy. Applying that principle, the Tribunal treated Notification No. 56/2002-CE as not extending to education cess or secondary and higher education cess, and held that basic excise duty Cenvat credit could not be used for those payments. It further noted that the notification functioned only as a refund mechanism for duty paid in cash, not for amounts arising from diversion of credit. The refund claim was therefore correctly denied and the assessee's appeals failed. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761558