Judgment update | Rebate of automobile cess eligible as of duty of excise

Dear Reader,

This is to update you on a recent ruling of the Karnataka High Court in the case of TVS Motor Co. Ltd. vs UOI. In this judgment, the Karnataka High Court held that rebate on Automobile cess (including education cess and secondary and higher education cess) could be claimed under Section 11B of the Central Excise Act, 1944 (‘the Act’’).

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Judgment-update-I-Rebate-of-automobile-cess-eligible-as-of-duty-of-excise-I-July-14-2015