9911796707
TMI Blog2009 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... of Education Cess was denied. The appellants are working under the Notification No. 32/99-C.E. dated 8-7-99. The notification provides refund to the manufacturer in respect of amount of duty paid from the account current from PLA 4. The appellant cleared manufactured goods on payment of appropriate duty through Cenvat account as well as account current (PLA). As per the Notification No. 32/99-C.E. the appellant is filing refund claim in respect of basic excise duty and education cess paid through account current (PLA). The refund in respect of basic excise duty was allowed. In the present proceedings there is no dispute regarding the refund of basic excise duty paid through account current. The claim of appellant is that they are enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat account. Therefore, as there is no provision for refund of education cess under the notification, therefore the refund claims were rightly denied. 7. The issue involved in these appeals is that whether the appellants are entitled for refund of education cess which was levied by Finance Act, 2004 under the provisions of Notification No. 32/99-C.E. The notification provides refund of basic excise duty or additional duty of excise which has been paid from the account current i.e. PLA. There is no provision under the notification for refund of duty paid from the Cenvat Account and there is no dispute regarding refund of basic excise duty paid from PLA account. 8. The appellant relied upon the decision of the Hon'ble Rajas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of the Tribunal in the case of Cyrus Surfactants Pvt. Ltd. (supra). While interpreting the provisions of 56/2000-C.E., tribunal allowed the refund of education cess. On the contrary, we find that Hon'ble Himachal Pradesh High Court in the case of Indo Farm Tractors & Motors Ltd. v. Union of India - 2008 (222) E.L.T. 184 (H.P.) while interpreting the provisions of Finance Act, 2004 vide which the education cess was levied held that in case the goods are exempted from payment of basic duty, the education cess is leviable. The Hon'ble High Court held that 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. The decision of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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