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2018 (12) TMI 375 - HC - Central ExciseRefund of education cess and the higher education cess paid - area based exemption availed - North East Industrial Policy of 1997 - Held that:- In view of the consensus reached between the parties, this Court directs the respondents in the Department of Excise/Goods and Services Tax of the Government of India, more particularly the respondent Nos. 4 to 6 to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by the petitioner from July, 2004 to February, 2015 - the aforesaid process of refund be undertaken and completed, leading to refund of the education and higher education cess, within a period of 05(five) months from the date of receipt of a certified copy of this order - petition disposed off.
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