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2023 (3) TMI 1456 - CESTAT MUMBAIRequirement to pay education cess, higher secondary education cess and social welfare surcharge through cash payment - appellant had debited education cess, higher secondary education cess and social welfare surcharge from the duty credit scrip - HELD THAT:- Hon’ble High Court of Madras in the case of M/S. KTV HEALTH FOOD PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS (PREVENTIVE) , TIRUCHIRAPALLI [2021 (10) TMI 119 - MADRAS HIGH COURT] has applied CBIC circular No. 02/2020-Customs dated 10.01.2020 for non-recovery of education cess, and higher secondary education cess and requested to follow the said ruling and allow the appeal. In view of the ruling by Hon’ble Madras High Court, the benefits conferred under clause 11 of circular No. 02/2020- Customs dated 10.01.2020 applied to education cess and higher secondary education cess. In the result the confirmation of demand in both the Order-in-Original is set aside. Appeal allowed.
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