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2014 (5) TMI 166 - AT - Central ExciseDenial of refund claim - area based exemption - Whether or not the education cess and S&H Education Cess paid by the assessee in cash through PLA account would be refundable under Notification No. 56/2002-CE - Held that:- in this appeal, we are only concerned with the legality of rejection of refund order within the parameters of Notification No. 56/2002– CE. If at all, there is any force in the contention of the appellant, that the collection of education cess and S&H cess is without the authority of law, the appellant could apply for refund of erroneously paid excise duty under Section 11B of the Central Excise Act, 1944. Otherwise also, admittedly the excise duty as well as education cess and S&H Education Cess paid by the appellant at the time of removal of excisable goods from his unit has been passed on the customers, therefore, any refund of the excise duty or education cess given to the appellant would amount to unjust enrichment, which is not permissible, in view of Section 11B of the Central Excise Act which provides that refund in term of the provision shall be allowed if the incidence of duty paid erroneously has not been passed on to any other pers on. Thus, viewing from any angle, the claim of the appellant for the refund of Education Cess and S&H Education Cess is not sustainable. Thus, we are of the view that the refund claim in respect of the aforesaid cess in terms of exemption Notification No.\56/2002–CE has been rightly rejected by the authorities and there is no cause for interference with the impugned order - decided against assessee.
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