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Central Excise - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Refund claim - EC/SHEC - Area Based Exemption - The appellants ...


Court Rules Education Cess Refundable When Excise Duty Exempt Under Area-Based Exemption.

November 13, 2017

Case Laws     Central Excise     SC

Refund claim - EC/SHEC - Area Based Exemption - The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - SC

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