https://www.taxtmi.com/caselaws?id=762825 CESTAT Chennai allowed appeal by 100% EOU against rejection of refund claim. Revenue invoked Section 3(b)(ii) with Rule 17 of Central Excise Rules, 2002, claiming education cess and other cess chargeable on aggregate customs duties despite payment under protest. Tribunal held issue settled by Larger Bench in Kumar Arch Tech case favoring taxpayer, consistently followed in SKM Egg Products case. Impugned order set aside as not in accordance with law. en-us Thu, 05 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762825 CESTAT Chennai allowed appeal by 100% EOU against rejection of refund claim. Revenue invoked Section 3(b)(ii) with Rule 17 of Central Excise Rules, 2002, claiming education cess and other cess chargeable on aggregate customs duties despite payment under protest. Tribunal held issue settled by Larger Bench in Kumar Arch Tech case favoring taxpayer, consistently followed in SKM Egg Products case. Impugned order set aside as not in accordance with law. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762825