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2017 (10) TMI 794 - AT - Central ExciseRefund of Higher Education Cess paid on the amount of Cess as leviable under the Beedi s Workers Welfare Cess Act, 1976 - denial on the ground of time limitation and unjust enrichment - section 11B of the CEA, 1944 - Held that: - the present case is squarely covered by the decision of the Tribunal in the case of M/s. Itakhuli Tea Estate Versus Commissioner of Central Excise & Service Tax [2017 (5) TMI 143 - CESTAT KOLKATA], where 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. The provisions of the CEA, 1944 would not be applicable for refund of such amount paid by mistake - appeal allowed - decided in favor of appellant.
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