https://www.taxtmi.com/caselaws?id=799568 Education Cess and Higher Education Cess refunded under appellate orders applying the then-prevailing position on exempt excise duty remain protected where those orders attained finality. A subsequent overruling does not reopen such settled refunds. Where cess was later redeposited under protest, refund of the entire redeposited amount is available despite pending appeals concerning certain appellate refund orders, subject to an equivalent bank guarantee. The refund remains contingent on the outcome of pending appeals or other proceedings, while the guarantee safeguards revenue interests. en-us Mon, 21 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799568 Education Cess and Higher Education Cess refunded under appellate orders applying the then-prevailing position on exempt excise duty remain protected where those orders attained finality. A subsequent overruling does not reopen such settled refunds. Where cess was later redeposited under protest, refund of the entire redeposited amount is available despite pending appeals concerning certain appellate refund orders, subject to an equivalent bank guarantee. The refund remains contingent on the outcome of pending appeals or other proceedings, while the guarantee safeguards revenue interests. Case-Laws Central Excise Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799568