2018 (9) TMI 1820 - AT - Central Excise

Refund claim - self credit/ refund of education/ higher education cess paid - N/N. 56/2002-CE dated 14.11.2002 - HELD THAT - The issue whether the appellant is entitled to refund/ self-credit of education cess/ higher education cess paid by them has been settled by the Hon'ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati 2017 (11) TMI 655 - SUPREME COURT OF INDIA , wherein it has been held that education cess/ higher education cess is continuation of duty paid by the assessee. If the assessee is entitled to refund of duty paid through PLA, then for the education cess/ higher education cess also, the assessee is entitled to claim refund/ self-credit - the appellant is entitled to claim refund/ self-credit of education cess/ higher education paid by them through PLA - Appeal allowed - decided in favor of appellant.

Summary

The appellate tribunal allowed the appeal filed by the appellant against the rejection of their refund claim for education cess paid, citing a previous Supreme Court ruling that entitled the appellant to claim refund/self-credit of education cess paid through PLA under Notification No. 56/2002-CE dated 14.11.2002.