2018 (12) TMI 1174 - AT - Central Excise

Refund of Education Cess and Secondary & Higher Education Cess paid from PLA - area based exemption under notification 39/01-CE dated 31/07/2001, availed - Held that - Issue decided in the case of SRD Nutrients Pvt. Ltd. Vs. CCE 2017 (11) TMI 655 - SUPREME COURT OF INDIA - appellant is entitled for the refund of Education Cess and Secondary & Higher Education Cess under N/N. 39/01-CE - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled that the appellant availing area-based exemption under notification 39/01-CE is entitled to a refund of Education Cess and Secondary & Higher Education Cess paid from PLA. The decision was based on the Hon'ble Supreme Court judgment in the case of SRD Nutrients Pvt. Ltd. Vs. CCE. The impugned order was set aside, and the appeal was allowed.