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    <title>2025 (3) TMI 1343 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh allowed the appeal for refund of Education Cess and Secondary Higher Education Cess. The Tribunal relied on its earlier decision in appellant&#039;s own case and SC judgment in SRD Nutrients Pvt. Ltd., holding that Commissioner (Appeals) order was bad in law. The Commissioner had improperly rejected pending refund claims and ordered recovery of already sanctioned amounts without legal authority. Appellants were held entitled to refund of both cesses.</description>
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    <pubDate>Thu, 27 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 1343 - CESTAT CHANDIGARH</title>
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      <description>CESTAT Chandigarh allowed the appeal for refund of Education Cess and Secondary Higher Education Cess. The Tribunal relied on its earlier decision in appellant&#039;s own case and SC judgment in SRD Nutrients Pvt. Ltd., holding that Commissioner (Appeals) order was bad in law. The Commissioner had improperly rejected pending refund claims and ordered recovery of already sanctioned amounts without legal authority. Appellants were held entitled to refund of both cesses.</description>
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      <pubDate>Thu, 27 Mar 2025 00:00:00 +0530</pubDate>
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