2018 (8) TMI 1080 - AT - Central Excise

Refund of education cess and secondary higher education cess - area based exemption - N/N. 39/01-CE dated 31.07.2001 - Held that - The issue has been finally settled by the Hon ble Supreme Court in the case of SRD Nutrients Pvt. Vs. Commissioner of Central Excise Guwahati 2017 (11) TMI 655 - SUPREME COURT OF INDIA , where it was held that the appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT AHMEDABAD ruled that the appellant is entitled to a refund of education cess and secondary higher education cess as per notification No. 39/01-CE dated 31.07.2001. The decision was based on a Supreme Court judgment in the case of SRD Nutrients Pvt. Vs. Commissioner of Central Excise Guwahati 2017. The impugned order was set aside and the appeals were allowed.