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2017 (5) TMI 143 - AT - Central ExciseRefund claim - Higher Education Cess and the Secondary & Higher Secondary Cess paid on tea cess for the period 2004 to 2014 - rejection on the ground of Time bar and unjust enrichment - Held that: - the present case is squarely covered by the decision of the Hon’ble Gujarat High Court in the case of Joshi Technologies International v. UOI [2016 (6) TMI 773 - GUJARAT HIGH COURT], where the the petitioner was paying Cess on the clearance of Petroleum/crude oil under the provisions of OIL Industry (Development) Act, 1974. It was held in the case that Crude Oil Cess is not in the nature of excise duty and consequently, the Education Cess and Secondary and Higher Secondary Education Cess computed thereon, also does not bear the character of a duty of excise, but is merely an amount paid under a mistake of law. As a necessary corollary, it follows that the provisions of the Central Excise Act, 1944 would not be applicable for refund of such amount paid by mistake. Moreover, since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as incorporated in the OIC Act would also not apply to the amount paid by mistake. Refund allowed - appeal allowed - decided in favor of assessee.
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