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TMI Blog2009 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... le of duty paid in respect of the exported goods. Excise duty can always be calculated even if it is not collected on notional basis and education cess can be calculated as per provisions of Finance Act, 2004. Appeal dismissed - decided against appellant. - E/ESM-351/2005 and EDM/549-551/2005 - A/96-99/KOL/2009 - Dated:- 3-3-2009 - Shri S.S. Kang, Vice-President and Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri S.P. Mazumder, Advocate, for the Appellant. Shri S.B. Shinde, JDR, for the Respondent. [Order per : S.S. Kang, Vice President]. Heard both sides. 2. A common issue is involved in these four appeals. Therefore, the appeals are being taken together for hearing. 3. The appellant filed these appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The contention is that on the same principle, the refund of education cess is admissible to the appellant in respect of the Notification No. 32/99-C.E. The appellant also relied upon on the decision of the Tribunal in the case of Cyrus Surfactants Pvt. Ltd. v. Commr. of Central Excise, Jammu - 2007 (215) E.L.T. 55 (Tri.-Del.). 6. Ld. JDR appearing on behalf of Revenue submitted that as per the provisions of notifications in question, the appellants are entitled to refund of basic excise duty and not of education cess. The appellants are entitled to pay duty from their Cenvat account as well as account current only. The refund is permissible in respect of duty paid from account current. There is no provision under the notification for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h includes cess also. Hon ble Gujarat High Court in the case of Vipor Chemicals Pvt. Ltd. also held the same view in respect of the Notification No. 40/2001-C.E. We find that the provisions of Notification No. 40/01-C.E. and 19/04-C.E. are not parallel to the provisions of the Notification No. 32/99-C.E. which is in dispute in the present case. The Notification No. 32/99-C.E. provides refund of basic excise duty or additional duty of excise which has been paid from the PLA whereas the Notification No. 40/01-C.E. and 19/04-C.E. provide rebate in respect of the whole of duty paid in respect of the exported goods. Therefore, the ratio of the decisions relied upon by the appellant are not applicable on the facts of present case. 9. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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