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2015 (10) TMI 1122 - AT - Central ExciseDuty demand - DTA Clearances - Refund claim - Education Cess and SHE Cess - Held that:- To regularize the payment under their respective accounting head, the Appellant should claim the refund of excess paid Education Cess and SHE cess and the Appellant should deposit the same under the accounting had of Basic Excise Duty. The decision relied upon by the learned Advocate in the case of M/s Pepsico India Holding Pvt. Ltd (2010 (4) TMI 521 - CESTAT NEW DELHI) is for transfer of amount in PLA from BED to SED. Single Member Bench decision of this Tribunal relied by learned Advocate in the case of M/s Gaula Closure (India) Ltd (2008 (5) TMI 50 - CESTAT, AHMEDABAD) had not considered the Board circular. The learned Advocate submits that they have filed refund claim of excess amount paid under Education Cess and SHE Cess. We direct the Adjudicating authority to consider the issue in accordance with law - No reason to interfere the order of Commissioner (Appeals) - Decided against assessee.
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