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TMI Blog2018 (12) TMI 1983X X X X Extracts X X X X X X X X Extracts X X X X ..... followed by various decisions where it was held that The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy. Following the aforesaid judgement, the order passed by the ld. Commissioner (Appeals) is not sustainable in law. Denial of Cenvat credit on the input procured from the EOU - HELD THAT:- This issue also stands settled in favour of appellant following the decision of coordinate bench of this Tribunal in the case of M/S METACLAD INDUSTRIES VERSUS CCE, MUMBAI-II [ 2012 (11) TMI 244 - CESTAT MUMBAI] where it was held that Under sub-section (1), an additional duty of customs is levied which is equal to the excise du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The order passed by the ld. Commissioner (Appeals) is not sustainable and, therefore the impugned order set aside - appeal allowed. - Hon ble Mr. Ashok Jindal, Member (Judicial) And Hon ble Mr. Bijay Kumar, Member (Technical) For the Appellant : Shri Kiran Salwe, Advocate For the Respondent : Shri A.K. Saini, DR ORDER The present appeals are directed against the Order-in-Appeal No. JNK-EXCUS-000-APP-258-263-15-16 dated 6.8.2015 passed by the ld. Commissioner (Appeals) wherein he has upheld the order passed by the lower adjudicating authority. The issue involved in all these appeal are regarding rejection of refund on account of education and higher education cess, denial of Cenvat on account of value addition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pvt. Ltd. Vs. CCE ST, Bangalore- LTU 2015- TIOL-2825-CESTAT-BANG. and CESTAT Final Order No. A/88018/16/SMB dated 22.2.2016 in the case of M/s Micro Labs Ltd. Vs. CCE ST, Bangalore . (c) Appeal No. E/54223/2015-EX(DB) This order pertains to period December 2013 regarding the rejection of refund claim on account of education cess and higher education cess and rejection of refund on value addition. The case of value addition is covered by the judgement of Reckitt Benckiser Vs. Union of India - 2011 (269) ELT 194 (J K) and Final Order No. A/62073-62076 62207/2018- EX(DB) dated 22.3.2018. This issue is also stands settled in favour of the appellant. (d) Appeal No. E/54224/2015-EX(DB) - is pertaining the period Jan. 2014 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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