2019 (2) TMI 261 - AT - Central Excise

Refund of re-credit of the amount of Education Cess and Secondary & Higher Education Cess paid from PLA - area based exemption under N/N. 39/01-CE dated 31/07/2001 availed - Held that - The issue is covered by the Hon ble Supreme Court Judgement in the case of SRD Nutrients Pvt. Ltd. Vs. CCE 2017 (11) TMI 655 - SUPREME COURT OF INDIA , where it was held that 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 allowed the appeal for refund of Education Cess and Secondary & Higher Education Cess based on notification No. 39/01 dated 31/07/2001. The appellant did not appear, and the Revenue's representative reiterated the impugned order. The Tribunal found the issue had been decided by the Hon'ble Supreme Court in the case of SRD Nutrients Vs. CCE 2017 (11) TMI 655 (SC) and set aside the impugned order.