2018 (3) TMI 1674 - AT - Central Excise

Refund of Education Cess and Higher Education Cess - Held that - It was observed that the appellants were entitled to refund of Education Cess and Higher Education Cess, which were paid along with Excise duty, once the Excise duty itself was exempted - the claim of the refund of the Education Cess and Higher Education Cess is allowed - appeal allowed in part.

Summary

Issues:
1. Request for recalling earlier order granting liberty to appellant.
2. Entitlement to refund of Education Cess and Higher Education Cess.
3. Dismissal of other issues raised in the case.

Analysis:

1. The judgment addresses the request made by the appellant to recall the earlier order dated 31.08.2017, where liberty was granted to the appellant to return after obtaining the final verdict from the Hon'ble Supreme Court in a specific case. Both parties agreed that the matter had been decided by the Hon'ble Supreme Court, and it was observed that the appellants were entitled to a refund of Education Cess and Higher Education Cess once the Excise duty itself was exempted.

2. The Tribunal allowed the claim for the refund of Education Cess and Higher Education Cess based on the ratio laid down by the Hon'ble Supreme Court in a relevant case. This decision was made after considering the arguments presented by both sides and perusing the records. The judgment upholds the findings of the lower authority on this particular issue, thereby granting the refund as per the Supreme Court's ruling.

3. Regarding other issues raised during the course of the argument, the Tribunal found no merit in them and subsequently dismissed those issues. Both sides reiterated their earlier submissions, but after due consideration, the Tribunal upheld the findings of the lower authority on these matters. Consequently, the judgment partially allowed the appeals by granting the refund of Education Cess and Higher Education Cess while dismissing the other issues raised in the case.

In conclusion, the judgment by the Appellate Tribunal CESTAT Kolkata primarily focuses on the entitlement to a refund of Education Cess and Higher Education Cess based on a Supreme Court ruling, while also addressing the request for recalling an earlier order and dismissing other issues raised during the proceedings.