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2007 (6) TMI 325 - AT - Central ExciseEducation cess - Refund claim of Education cess - Area based exemption - Held that: - it is evident that when the exempted amount of duty was required to be refunded for operationalising the exemption, Education Cess, which was in the nature of piggy back duty on the excise duties under the said three Acts, was also required to be refunded, because it was not at all leviable, in view of the entitlement to exemption worked out under paragraph 2 of the said Notification. The impugned orders of the Commissioner (Appeals) cannot, therefore, be sustained and are hereby set-aside with consequential reliefs - appeal allowed.
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