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TMI Blog2018 (12) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner and Mr. S.C Keyal, learned ASGI for the respondents in the Ministry of Finance and Ministry of Commerce and Industries of the Government of India, as well as the authorities in the office of the Commissioner of Central Excise and Goods and Services Tax at Guwahati. 2. The petitioner is an industrial unit located within the State of Assam and claims to be entitled to ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under the Central Excise Act of 1944. Accordingly the petitioner, apart from the excise duty, had also paid the education cess and the higher education cess as introduced by the Finance Act of 2004. 4. Under the industrial policy of 1997, the petitioner accordingly claimed a refund of the excise duty paid as admissible under the policy and upon being subjected to the necessary process, the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he education cess and the higher education cess levied @ 2% of the excise duty would partake the character of excise duty itself. Accordingly, it was held that the appellants therein were entitled to a refund of the education cess and the higher education cess, which was paid along with the excise duty, once the excise duty itself was exempted from levy. 8. In this writ petition, by relying upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004 to February, 2015. 10. In this respect, Ms. N Hawelia, learned counsel for the petitioner also refers to an order dated 02.08.2018 of the Division Bench of the High Court of Meghalaya, wherein also in a similar circumstance and upon an agreement being reached between the parties, a direction was issued to the respondents therein to refund the education cess and the higher education cess, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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