2019 (11) TMI 1160 - SCH - Central Excise

Refund of Education/Higher Education Cess - Area Based Exemption availed - Revenue held a view that the assessee-Appellants are not eligible for such refund as exemption is available only to excise duty - HELD THAT - Appeal admitted.

Summary

The Supreme Court in Civil Appeal No. 10116/2018 condoned delay, admitted the appeal, and issued notice on the application for stay. Justices Ashok Bhushan and M.R. Shah presided over the case.