https://www.taxtmi.com/caselaws?id=776303 The Tribunal applied the Supreme Court's ruling upholding the exemption notification regime and treated pending refund claims as governable by the later notifications on merits. It rejected reliance on an earlier interim High Court direction because such an order could not enlarge the notification scheme or override the Supreme Court's clarification. In the absence of an exemption notification covering Education Cess and Secondary and Higher Education Cess, those levies remained outside exemption, and refund could be confined only to the prescribed value-addition limit under Notification No. 56/2002-CE. The refund claim beyond that limit was therefore inadmissible. en-us Thu, 24 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776303 The Tribunal applied the Supreme Court's ruling upholding the exemption notification regime and treated pending refund claims as governable by the later notifications on merits. It rejected reliance on an earlier interim High Court direction because such an order could not enlarge the notification scheme or override the Supreme Court's clarification. In the absence of an exemption notification covering Education Cess and Secondary and Higher Education Cess, those levies remained outside exemption, and refund could be confined only to the prescribed value-addition limit under Notification No. 56/2002-CE. The refund claim beyond that limit was therefore inadmissible. Case-Laws Central Excise Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776303