Demanded of interest for the delayed payment of education cess - ...

Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances.

January 27, 2024

Case Laws Central Excise AT

Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for duties on DTA (Domestic Tariff Area) clearances by 100% EOUs (Export Oriented Units). The decision emphasized the principle of not charging a cess on the same tax base more than once, adhering to judicial discipline and the precedential value of the Larger Bench's ruling. - Demand set aside - AT

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Demanded of interest for the delayed payment of education cess - ...

Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances.

January 27, 2024

Case Laws Central Excise AT

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