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2019 (10) TMI 1569 - AT - Central ExciseRefund of the Education Cess and Higher Education Cess which was paid alongwith the excise duty - period of dispute is September 2013 to March 2015 - 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 SRD Nutrients Private Limited vs. CCE 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 - the appeals filed by the appellants are allowed.
Issues: Refund of Education Cess and Higher Education Cess paid along with excise duty.
Analysis: The Appellate Tribunal CESTAT KOLKATA addressed the appeals filed against Order-in-Original No.23-25/COMM/CE/SLG/15-16 dated 8 January 2016 by the Commissioner of Customs, Central Excise & Service Tax, Siliguri. The central issue in these appeals pertained to the refund of Education Cess and Higher Education Cess paid along with excise duty for the period between September 2013 to March 2015. During the arguments, both parties acknowledged that the matter was covered by the precedent set by the Hon'ble Supreme Court in the case of SRD Nutrients Private Limited vs. CCE [2017 (TIOL) 416 (S.C.)]. The Supreme Court had ruled that if excise duty was exempted from levy, then the appellant was entitled to a refund of the education cess and higher education cess paid alongside the excise duty. In line with the Supreme Court's ruling, the Tribunal allowed the appellant's claim for the refund of education and higher education cess. No additional grounds were presented by the Counsel during the arguments. As a result, the appeals filed by the appellants were allowed to the extent of the refund claim, and the Cross Objections were also disposed of accordingly. The judgment was delivered by Hon'ble Shri P. K. Choudhary, Member (Judicial), and Hon'ble Shri Bijay Kumar, Member (Technical), in an open court session.
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