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2017 (5) TMI 455 - AT - Central ExciseRefund claim - Higher Education Cess and the Secondary & Higher Secondary Cess paid on tea cess - whether the Education Cess and the Secondary & Higher Education Cess are not to be calculated on cesses which are levied under the acts administered by department/Ministries other than Ministry of Finance, Department of Revenue but only collected by the department of Revenue in terms of those Acts - Circular NO.978/2/2014-CX dated 07.01.2014. Whether the refund claims filed by the appellants of the Higher Education Cess and the Secondary & Higher Secondary Cess paid on tea cess for the period 2004 to 2014 are time barred and hit by the principle of unjust enrichment in terms of Section 11B of the CEA, 1944? 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 Adjudication order was challenged, and it was held 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. - the reliefs granted by the Hon’ble High Court in the case of Joshi Technologies International on an identical situation would be binding on this Tribunal, when such an order of the Hon’ble Court is of consequential nature. Appeal allowed - decided in favor of appellant.
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