2018 (8) TMI 1815 - HC - Central Excise

Refund of Education Cess as well as Secondary Higher Education Cess collected from the petitioner on the basis of the excise duty - HELD THAT - Reliance placed in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI 2017 (11) TMI 655 - SUPREME COURT the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. The respondents are directed to refund the Education Cess as well as Secondary Higher Education Cess, which was collected from the petitioner along with excise duty - petition disposed off.

Summary

Issues:
Petition for refund of Education Cess and Secondary & Higher Education Cess collected along with excise duty.

Analysis:
The petitioner sought a direction for the refund of Education Cess and Secondary & Higher Education Cess collected based on excise duty under Notification No.20/2007 dated 25.04.2007. The respondents' counsel highlighted a similar matter pending before the Hon'ble Apex Court in Civil Appeal Nos.2781-2790 of 2010, where the appeals were allowed, and the petitioners were granted a refund of the said Cess as the excise duty was exempted. A Review Petition filed in this regard was also dismissed by the Apex Court on 10.07.2018.

The court, considering the consensus between the parties, disposed of the petition by directing the respondents to refund the Education Cess and Secondary & Higher Education Cess collected from the petitioner along with excise duty within three months from the date of the judgment. The judgment was concluded with a simple disposal order in line with the agreed direction for the refund.