9911796707
TMI Blog2018 (4) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... f credit of the same - Held that: - the issue of refund of education cess/ higher education cess has been settled by the Hon’ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA] wherein it has been held that education cess/ higher education cess arising on account of duty payable by the appellant - refund allowed. Refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, as the appellant paid excess duty which was not payable by them, they are not entitled to claim of excess duty paid by them. 2. The facts of the case are that, the appellant is located in the State of Jammu Kashmir and manufacturing excisable goods. The appellant is clearing their goods on payment of duty after exhausting Cenvat credit and paying duty through PLA. The appellant is taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the record. 4. We find that the issue of refund of education cess/ higher education cess has been settled by the Hon ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC) wherein it has been held that education cess/ higher education cess arising on account of duty payable by the appellant. Therefore, in terms of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. As per the Revenue itself, the excess amount paid by the appellant is not towards duty, in that circumstance, refund claim or self credit of said amount cannot be demanded in terms of section 11A of the Central Excise Act, 1944. Therefore, refund claim/ self credit cannot be rejected. Accordingly, we hold that the appellant is entitled to refund/ self credit claimed by them. 6. With these t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
