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2019 (10) TMI 1436 - AT - Central ExciseRefund of the Education Cess and Higher Education Cess which was paid alongwith the excise duty - period July 2008 to March 2009 and April 2009 to February 2010 - HELD THAT - Both the parties have agreed that the issue is squarely covered by the ratio laid down by the Hon ble Supreme Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI 2017 (11) TMI 655 - SUPREME COURT where it was observed that the appellant were entitled to the refund of the education cess and higher education cess which was paid alongwith the excise duty once the excise duty itself was exempted from levy. The claim of the appellant pertaining to the refund of education and higher education cess is allowed - appeal allowed - decided in favor of appellant.
Issues:
Refund of Education Cess and Higher Education Cess paid along with excise duty for the periods July 2008 to March 2009 and April 2009 to February 2010. Analysis: The appeals were filed against Order-in-Appeal No.65-66/SLG-C.Ex/2016 by the Commissioner of Central Excise(Appeal-I), Kolkata. The main issue revolved around the refund of Education Cess and Higher Education Cess paid along with excise duty during the specified periods. Both parties acknowledged that the matter was in line with the decision of the Hon'ble Supreme Court in the case of SRD Nutrients Private Limited vs. CCE [2017 (TIOL) 416 (S.C.)]. This case established that once the excise duty itself was exempted from levy, the appellants were entitled to a refund of the education cess and higher education cess. The Tribunal, following the precedent set by the Supreme Court, allowed the appellant's claim for the refund of education and higher education cess. It was noted that no other grounds were presented by the Counsel during the arguments. Consequently, the appeals filed by the appellants were granted to the extent of the refund claim, and any cross objections were also disposed of accordingly. The decision was dictated and pronounced in the open court, finalizing the matter in favor of the appellant.
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