https://www.taxtmi.com/caselaws?id=48045 Education cess under the Finance Act, 2004 was treated as a duty of excise and made subject to the Central Excise Act and the refund and exemption rules. On that basis, the existing rebate notification under Rule 18 of the Central Excise Rules, 2002 applied to the cess from the date it became leviable, without awaiting the later notification dated 6-9-2004. The later notification was described as clarificatory rather than the source of rebate entitlement. Rebate on education cess for the period from 9-7-2004 to 5-9-2004 was therefore available. en-us Tue, 17 Jul 2007 00:00:00 +0530 Mon, 29 Nov 2021 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48045 Education cess under the Finance Act, 2004 was treated as a duty of excise and made subject to the Central Excise Act and the refund and exemption rules. On that basis, the existing rebate notification under Rule 18 of the Central Excise Rules, 2002 applied to the cess from the date it became leviable, without awaiting the later notification dated 6-9-2004. The later notification was described as clarificatory rather than the source of rebate entitlement. Rebate on education cess for the period from 9-7-2004 to 5-9-2004 was therefore available. Case-Laws Central Excise Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48045