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2017 (8) TMI 264 - CESTAT KOLKATARefund of Education Cess and Higher Education Cess - amount paid by mistake - rejection on the ground of time bar and unjust enrichment - Held that: - similar issue decided in the case of M/s Orangajuli Tea Garden, M/s Nonai Para Garden Versus Commr. of Central Excise & S. Tax, Guwhati [2017 (5) TMI 455 - CESTAT KOLKATA], where following the decision of the Hon’ble Gujarat High Court in the case of Joshi Technologies International v. Union of India [2016 (6) TMI 773 - GUJARAT HIGH COURT], 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 - appeal allowed - decided in favor of appellant.
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