2008 (12) TMI 535 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted stay of operation of the impugned order allowing refund of Education Cess to the respondents based on a previous court decision. The stay was not vacated as the appeal against the previous decision had been dismissed. The Tribunal rejected the application for vacation of stay, citing a High Court ruling that exemption from excise duty does not apply to cess payments. The appeal is scheduled for regular hearing on 28-1-2009.