Automobile cess held as excise duty eligible for export rebate
Facts of the case The assessee, a manufacturer of motor cycles/two wheelers, and claimed refund of Automobile Cess, Education Cess on Automobile Cess and Secondary and Higher Education Cess (for short SHE Cess) on Automobile Cess paid along with customs duty on the goods exported outside the country Revenue Contention Duties of excise collected under the… Read More »