No Refund of Education Cess and HE Cess under Notification No. 56/2002-CE

Kashmir Steel Rolling Millls Vs Commissioner of Central Excise (CESTAT Chandigarh)

Introduction: In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of a refund claim for Education Cess and Higher Education Cess made by Kashmir Steel Rolling Mills. The appellant, located in Jammu, had been availing area-based exemption under a Please become a Premium member. If you are already a Premium member, login here to access the full content.