9911796707
TMI Blog2014 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... also, admittedly the excise duty as well as education cess and S&H Education Cess paid by the appellant at the time of removal of excisable goods from his unit has been passed on the customers, therefore, any refund of the excise duty or education cess given to the appellant would amount to unjust enrichment, which is not permissible, in view of Section 11B of the Central Excise Act which provides that refund in term of the provision shall be allowed if the incidence of duty paid erroneously has not been passed on to any other pers on. Thus, viewing from any angle, the claim of the appellant for the refund of Education Cess and S&H Education Cess is not sustainable. Thus, we are of the view that the refund claim in respect of the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/- paid by the appellant through PLA account. 4. Feeling aggrieved by the rejection of claim for refund of education cess and S H Educa tion Cess paid through PLA, the appellant preferred an appeal. The Commissioner (Appeals) vide impugned order - in- appeal dated 31 st March 2010 affirmed the order of the Jurisdictional Assistant Commissioner and dismissed the appeal. 5. It is against the above referred order-in-appeal, the appellant has approached the Tribunal. 6. The issue involved in this appeal is whether or not the education cess and S H Education Cess paid by the assessee in cash through PLA account would be refundable under Notification No. 56/2002-CE. 7. Learned Shri R.K. Verma, DR for the Revenue at the outset has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of education cess and S H cess is without the authority of law, the appellant could apply for refund of erroneously paid excise duty under Section 11B of the Central Excise Act, 1944. Otherwise also, admittedly the excise duty as well as education cess and S H Education Cess paid by the appellant at the time of removal of excisable goods from his unit has been passed on the customers, therefore, any refund of the excise duty or education cess given to the appellant would amount to unjust enrichment, which is not permissible, in view of Section 11B of the Central Excise Act which provides that refund in term of the provision shall be allowed if the incidence of duty paid erroneously has not been passed on to any other pers on. Thus, v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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