https://www.taxtmi.com/caselaws?id=462145 Refund of Education Cess and Secondary and Higher Education Cess paid with excise duty was held not admissible where the exemption notification covered only basic excise duty. The text states that an exemption must expressly extend to the specific duty or cess claimed for refund; relief for excise duty does not automatically apply to separately imposed cesses created under distinct Finance Act provisions. The earlier contrary view was treated as per incuriam for not considering binding larger-bench precedents, and the lower authority's order was sustained with the appeals dismissed. en-us Wed, 15 Jan 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462145 Refund of Education Cess and Secondary and Higher Education Cess paid with excise duty was held not admissible where the exemption notification covered only basic excise duty. The text states that an exemption must expressly extend to the specific duty or cess claimed for refund; relief for excise duty does not automatically apply to separately imposed cesses created under distinct Finance Act provisions. The earlier contrary view was treated as per incuriam for not considering binding larger-bench precedents, and the lower authority's order was sustained with the appeals dismissed. Case-Laws Central Excise Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462145