9911796707
TMI Blog2021 (11) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming the refund of Rs. 15,85,750/- which was the balance as on 30.06.2017 as per the appellant's E-1 and ST-3 returns for the month June, 2017 in the head of ECess and SHE-Cess. In the show cause notice dated 1265 dated 20.03.2018, the refund claim was proposed to be rejected. The proposal was rejected initially vide Order in Original no. 18-23/2017-18 dated 31.07.2018. The appeal, thereof, has also been rejected vide order in appeal no. 186/18-19 dated 30/11/2018. Being aggrieved, the appellant is before the Tribunal. 2. I have heard Shri Rakesh Shah, learned counsel for the appellant and Shri P.K.Singh, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue. 3. Learned counsel for the appellant has me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusing the entire records, I observe following to be the admitted facts: i. Education Cess (E-Cess) and Secondary Education-Cess (SHE- Cess) were leviable till 28.04.2015. ii. With effect from 01/03/2015, the credit of said E-cess and SHE-cess paid on imports or capital goods received in the factory of manufacturer of final product on or after the 01st March, 2015 can be utilized for payment of duty of excise leviable under the first schedule to the Excise Tariff Act. iii. JRO vide his verification report dated 12.02.2018, stated that the refund in question was of the amount of E-cess and SHE-cess lying in balance of ER-1 of June, 2017, the balance thereof would not have been claimed in TRAN-1. The refund was reported to be withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it becomes absolute when the input is used in the manufacture of the final product. In the present case since the E-cess and SHE-cess were no more leviable after 28.02.2015, that the credit on the imports received by the assessee post said date was permitted to be utilized for payment of duty of excise. 7. It is observed that Commissioner (Appeals) and even the Original Adjudicating Authority has given the wrong interpretation to the said notification by specifically holding that the credit of E-Cess and SHE-cess could not be utilized for payment of excise duty by virtue of notification No. 12/2015. This reason itself is sufficient to set aside the order under challenge. Even if the case law quoted by the learned Commissioner (Appeals) wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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