2019 (10) TMI 163 - AT - Central Excise

Refund of education cess and higher education cess - N/N. 56/02 dated 14.11.2002 - HELD THAT - The said issue has been decided by the Hon ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI 2017 (11) TMI 655 - SUPREME COURT wherein it has been held that the assessee is entitled to claim refund of education cess and higher education cess paid by them in terms of N/N. 56/02 dated 14.11.2002 - Appeal allowed - decided in favor of appellant.

Summary

Issues:
Refund of education cess and higher education cess in terms of Notification No. 56/02 dated 14.11.2002.

Analysis:

Issue 1: Refund of education cess and higher education cess
The judgment pertains to the issue of refund of education cess and higher education cess in accordance with Notification No. 56/02 dated 14.11.2002. The Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd Vs. Commissioner of C.Excise, Guwahati held that the assessee is entitled to claim a refund of these cess amounts. The Tribunal considered this precedent and allowed the application for early hearing of the appeals. The appeals were taken up for disposal on the same day. The Tribunal, in line with the decision of the Hon'ble Apex Court, set aside the impugned orders and allowed the appeals with consequential relief. This decision reaffirms the entitlement of the assessee to claim a refund of education cess and higher education cess as per the relevant notification.

This detailed analysis provides a comprehensive overview of the judgment, focusing on the issue of refund of education cess and higher education cess in light of the relevant legal provisions and the decision of the Hon'ble Apex Court.