The case involved a dispute regarding the refund of Cenvat duty ...

CESTAT addressed refund issues on education cess and higher education cess. Court upheld part, set aside part.

Case Laws Central Excise

June 26, 2024

The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir, availed area-based exemption under Notification No. 56/2002-CE. The issue was whether education cess and S&H education cess paid through Cenvat Credit account could be refunded. The Supreme Court precedent clarified that exemptions must be explicitly stated in notifications. The tribunal found the rejection of a portion of the refund valid but held that appropriation of a specific amount without notice or hearing was improper. The appeal was partially allowed, with the rejection of a refund amount upheld but the appropriation set aside.

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The case involved a dispute regarding the refund of Cenvat duty ...

CESTAT addressed refund issues on education cess and higher education cess. Court upheld part, set aside part.

Case Laws Central Excise

June 26, 2024

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