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2018 (3) TMI 1600 - AT - Central ExciseRefund of Education/Higher Education Cess - Area Based Exemption availed - Revenue held a view that the assessee-Appellants are not eligible for such refund as exemption is available only to excise duty - Held that:- The issue pertaining to the Education/Higher Education Cess has already been decided by the Hon’ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wherein it was observed that the assessee-Appellants are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted - refund allowed - appeal dismissed - decided against Revenue.
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