Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Commissioner of Customs Vs C J Shah (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, heard appeals filed by the Revenue against Orders-in-Original dated 26.02.2020 passed by the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai. The Adjudicating Authority had relied upon CBIC Circular No. 02/2020-Customs dated 10.01.2020 and held that payments of Education Cess (EC), Secondary & Higher Education Cess (SHEC), and Social Welfare Surcharge (SWS) through debit in Merchandise Exports from India Scheme (MEIS) duty credit scrips constituted...