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TMI Blog2019 (12) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved by the impugned order of the Commissioner (Appeal) the Appellant is before this Tribunal. 2. Brief facts of the case are that the Appellant is engaged in manufacture of excisable goods falling under Chapter 72 of the Central Excise Act, 1985 (for short the Act). The appellant is also availing the credit of service tax paid on the input service and duty in respect of input and capital goods in terms of Cenvat Credit Rules 2004 (for short the Rules). The appellant filed refund claim of Rs. 2,12,683/- (Education Cess of Rs. 1,39,616 and Secondary and Higher Secondary Cess amounting to Rs. 73,067/-) vide their claim application dated 04.02.2016 which were received in the office of the Assistant Commissioner on 08.02.2016. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant submits that the refund is required to be granted on account of the fact that the appellant is not entitle for utilisation the same after the issuance of the Notification No. 15/2015-CE. The reliance was placed on the decision of Hon'ble Karnatka High Court in case of Union of India vs. Slovak India Trading Co. P Ltd. [2006 (201) ELT 599 (Kar.)], wherein in such a situation the refund was granted for unutilisation credit under the provisions of Section 11 of the Act. 6.1 Further, learned Advocate also placed reliance on the decision of Hon'ble Supreme Court in case of SRD Nutrients P Ltd. [2017 (355)ELT 481 (SC)], wherein Hon'ble Supreme Court held that the EC and HEC is part of the excise duty, and therefore, the refund can be gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to pay excise duty have to shell out Education Cess as well. This Education Cess is introduced by Sections 91 to 93 of the Finance (No.2) Act, 2004. As per Section 91 thereof, Education Cess is the surcharge which the assessee is to pay. Section 93 makes it clear that this Education Cess is payable on 'excisable goods' i.e. in respect of goods specified in the first Schedule to the Central Excise Tariff Act, 1985. Further, this Education Cess is to be levied @ 2% and calculated on the aggregate of all duties of excise which are levied and collected by the Central Government under the provisions of Central Excise Act, 1944 or under any other law for the time being in force. Sub-section (3) of Section 93 provides that the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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