2019 (10) TMI 533 - AT - Central Excise

Refund of education cess and higher education cess - denial on the ground that the same are not part of duty in terms of N/N. 56/2002-CE dated 14.11.2002 - HELD THAT - The issue came up before the Hon ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE GUWAHATI VERSUS M/S SRD NUTRIENTS PVT LTD 2018 (7) TMI 1655 - SC ORDER wherein it has been held that the education cess and higher education cess is part of duty in terms of N/N. 56/2002-CE dated 14.11.2002. The appellants are entitled for refund claim of education cess and higher education cess in terms of N/N. 56/2002-CE dated 14.11.2002 - Appeal allowed - decided in favor of appellant.

Summary

The appellate tribunal in CESTAT Chandigarh allowed the appeal for refund claim of education cess and higher education cess, as they are considered part of duty under Notification No. 56/2002-CE dated 14.11.2002. The impugned order denying the refund claim was set aside, and the appeals were allowed with consequential relief.