2005 (8) TMI 432

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..... Deputy Commissioner, Central Excise, Raigad Commissionerate rejecting the part rebate claim of Rs. 12,830/- paid as Education Cess prior to the issue of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. 2. In the impugned order lower authority has sanctioned the rebate claim of Rs. 6,41,360/- of the Central Excise Duty paid on the exported goods and rejected the claim of Rs. 12,830/- paid as .....

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..... e, misinterpreted the proposal of levy of Education Cess vide Clause 81 read with Clause 83 in Union Finance Budget, 2004 and also the prevailing provisions of Rule 18 and Notifications issued thereunder. There was no reason whatsoever to deny the rebate on Education Cess which has been paid on the exported goods. Impugned order is, therefore, not sustainable. In view of the foregoings, I set as .....

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