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Central Excise - Highlights / Catch Notes

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Refund of education cess and the higher education cess - ...

Central Excise

October 16, 2018

Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the higher education cess paid by the petitioner from January, 2008 to December, 2015

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  3. Area based exemption - Recovery of refund of Refund of NCCD - The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional...

  4. Refund claim - EC/SHEC - Area Based Exemption - The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty...

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  8. 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...

  9. Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be...

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  11. Recovery of refund already granted - Refund of Education Cess and Secondary & Higher Education Cess - since the assessee has been held entitled to the refund of the...

  12. Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

  13. Denial of refund claim - area based exemption - the claim of the appellant for the refund of Education Cess and S&H Education Cess is not sustainable. - AT

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