https://www.taxtmi.com/caselaws?id=769780 The SC and Tribunal ruled that education cess and secondary & higher education cess are integral parts of excise duty, entitling the appellant to refund under area-based exemption. The show cause notices seeking recovery were deemed unsustainable. The court emphasized the principle of finality in litigation, holding that prior judicial precedents cannot be reopened, thereby confirming the appellant's refund claims. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769780 The SC and Tribunal ruled that education cess and secondary & higher education cess are integral parts of excise duty, entitling the appellant to refund under area-based exemption. The show cause notices seeking recovery were deemed unsustainable. The court emphasized the principle of finality in litigation, holding that prior judicial precedents cannot be reopened, thereby confirming the appellant's refund claims. Case-Laws Central Excise Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769780