Refund Approved for Education Cess Payments; Central Excise Act Provisions Not Applicable for Refund Process.
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....Refund of Education Cess and Secondary and Higher Secondary Education Cess inadvertently paid on cesses - machinery provisions under the Central Excise Act, 1944 would not apply to refund of such amount - Refund allowed - HC....




TaxTMI
TaxTMI