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TMI Blog2013 (11) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured the automobile goods in their factory premises at Mysore and the same was cleared to their place of business at Hosur on payment of excise duty and excise cess. Thereafter the petitioner exported the goods. Since the manufactured goods are exported the petitioner made a claim for rebate of excise duty and excise cess. The respondents have allowed the rebate of excise duty and rejected the claim for rebate of excise cess under the impugned order. Therefore the petitioner is before this court. 3. Heard arguments on both the side and perused the entire writ papers. 4. A reading of the impugned order specifies that the only ground on which the claim of the petitioner for rebate of excise cess was rejected is that the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law; i. Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause (128) of the Finance Bill, 2007, which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law. In this explanation No. I there is no reference to automobile Cess Rules, 1984. The Cess Rules specifies that the words and expressions used therein and not defined but defined in the Central Excise Act and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supports the impugned order. 7. Heard arguments on both the sides and perused the entire writ papers. 8. A combined reading of the notification under the Central Excise Rules and Automobile Duty Rules specifies that the manner of levying, collecting and refund as applicable to the duty are applicable to the Automobile Excise Cess. This aspect of the matter is not considered in the impugned order. 9. In identical circumstances the Rajasthan High Court while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the relevant period. This view taken by the Rajasthan High Court is affirmed by the Supreme Court in SLP No. 19864/2008. Though these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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