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TMI Blog2020 (8) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to refund of education cess and higher education cess which was paid along with the excise duty once the excise duty itself was exempted from levy. The demand cum show-cause notice dated 02.06.2020 is assailed in this writ petition on the ground that the condition precedent to invoke the power under section 11(A-1) is that the refund made must be erroneous. It is contended when the refund was given effect during the period prior to the judgment of the Supreme Court in M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA OTHERS [ 2019 (12) TMI 286 - SUPREME COURT] , at that point of time the proposition laid down in SRD Nutrients Private Limited was in force which had decided in favour of such refunds. Accordingly, it is contended that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arisen as to whether in view of the exemption granted to the excise duty the petitioner would also be entitled to an exemption to the payment of education cess secondary and higher education cess. The said question was decided by the Supreme Court in its pronouncement in SRD Nutrients Pvt. Ltd. Vs. Commissioner of Central Excise, Guwahati reported in (2018) 1 SCC 105 wherein in paragraph 27 it was held that the appellants therein were entitled to refund of education cess and higher education cess which was paid along with the excise duty once the excise duty itself was exempted from levy. 7. In the resultant circumstance, by the order dated 19.03.2019 of the Assistant Commissioner, Excise, GST and Central Excise, certain amounts were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Private Limited and (supra) and Rita Textile Private Limited(supra) are binding on us being of Coordinate Bench, and we respectfully follow them. We did not find any ground to take a different view. 8. In view of the subsequent judgment of the Supreme Court in Unicorn Industries (supra) the respondent authorities had issued the demand cum show cause notice dated 02.06.2020 to the petitioners by which a question was raised that the earlier refund of the education cess secondary and higher education cess given to them has now become erroneous refunds and therefore, a recovery be made under section 11(A-1) of the Central Excise Act 1944. The demand cum show-cause notice dated 02.06.2020 is assailed in this writ petition on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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