9911796707
TMI Blog2015 (10) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... i T.K. Sikdar, Authorised Representative Per: P.K. Das 1. The relevant facts of the case, in brief, are that the Appellant, a 100% EOU, engaged in the manufacture of S.O. Dyes and Dye Intermediates. The Appellant deposited Rs. 12,21,639.00 under the Education Cess and Secondary & Higher Cess head and utilized the said amount under the head of Basic Excise Duty at the time of clearance of goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India) Pvt. Ltd Vs. Commissioner of Central Excise, Daman - 2008 (228) ELT 39 (Tri-Ahmd). 3. On the other hand, the learned Authorised Representative for the Revenue submits that there is no provision or Board Circular in respect of transfer of amount from Education Cess and SHE Cess to BED. He submits that the Circular dt.23.04.1993 is applicable in the case of utilization of credit balance of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SED to the head of account of BED in his PLA may make an application in quintuplicate indicating the details to Range Superintendent, who after necessary checks and verifications will permit the transfer of the credit balance under SED to BED after indicating proper head of account. It is also clarified that one copy of the application bearing the Range Officer's endorsement permitting the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate submits that they have filed refund claim of excess amount paid under Education Cess and SHE Cess. We direct the Adjudicating authority to consider the issue in accordance with law. 7. In view of the above discussion, we do not find any reason to interfere the order of Commissioner (Appeals). The appeal filed by the Appellant is rejected with the above observations. (Dictated & Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
