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Central Excise

Refund claim - since there was no liability to pay Education...

Court Rules No Liability for Education Cess Payments; Central Excise Act Provisions Inapplicable to Mistaken Payments.

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Central ExciseMay 3, 2017Case LawsAT

Refund claim - since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as incorporated in the OIC Act would also not apply to the amount paid by mistake. - AT

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