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

Central Excise

May 3, 2017

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

View Source

← Previous Next →

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

Central Excise

May 3, 2017

You may also like:

Refund claim of education cess and S&H education – exempted goods - refund claim of education cess and S&H education was not entertainable - AT

Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat...

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

Refund of education cess and higher education cess - whether the education cess and higher education cess which were paid along with the excise duty was also liable to...

Refund of Education Cess and Secondary and Higher Secondary Education Cess inadvertently paid on cesses - machinery provisions under the Central Excise Act, 1944 would...

Allowability educational cess paid on income tax as expenses - since education Cess is not tax this is an allowable expenditure as per provision of section 40(a)(ii)

Education Cess - Bidi cess is leviable u/s 3 of the “Beedi Workers Welfare Cess Act, 1976” - whether education and higher education cess can be computed on Bidi cess - Held No - AT

Quick Updates: