2009 (12) TMI 844 - AT - Central Excise

Refund claim - whether the education cess and higher education cess which was paid along with excise duty in terms of N/N. 20/2007-C.E. dated 25-4-2007 as amended are also refundable along with excise duty paid under the said Notification? - Held that - Notification No. 20/2007-C.E. dated 25-4-2007 is pari materia to Notification No. 56/2002 dated 14-11-2002. Held that - The Tribunal in the case of Jindal Drugs Ltd. & Others 2009 (8) TMI 812 - CESTAT NEW DELHI held that the refund of education cess and higher education cess under Notification No. 56/2002 dated 14-11-2002 is not admissible. Appeal dismissed - decided against appellant.

Summary

Issues:
Whether education cess and higher education cess paid along with excise duty under Notification No. 20/2007-C.E. are refundable.

Analysis:
The judgment by the Appellate Tribunal CESTAT KOLKATA involved a dispute regarding the refundability of education cess and higher education cess paid along with excise duty under Notification No. 20/2007-C.E. The appellants sought a decision on the merit of their appeals, which were being taken up together due to a common issue. The applicants relied on previous Tribunal decisions in support of their case. The Revenue argued that the issue had been settled by a Division Bench in another case, where it was held that the refund of education cess and higher education cess was not admissible.

The Tribunal noted that Notification No. 20/2007-C.E. was similar to a previous notification, and referenced the decision in the case cited by the Revenue. The Tribunal found that the previous decision regarding Notification No. 56/2002, which was similar to the current case, had ruled against the refund of education cess and higher education cess. Consequently, the Tribunal concluded that there was no merit in the present appeals and dismissed them. The judgment was dictated and pronounced in open court by the presiding judge, Shri S.S. Kang.