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2018 (3) TMI 1737 - AT - Central ExciseRefund/self-credit of duty paid in cash - time limitation - area based exemption availed - case of Revenue is that the appellant have not taken the refund/self-credit or duty paid in cash in the seven days of the next month and they have taken the same later on, therefore, they are not entitled to self-credit on the same. Whether as per Notification No. 56/2002-C.E., dated 14-11-2002 is there any bar or is there any condition on the appellant to take refund/ self credit of duty paid in cash of seven days of next month or not? - Held that:- The appellant themselves of their own option can take self-credit or duty paid in cash. As per the said condition there is not bar on the appellant to take the refund/ self-credit by seven days of next month, therefore, understanding of the Revenue that they have to take self-credit/refund by seven days of next month is erroneous - the appellant have correctly availed Cenvat credit later on - decided in favor of appellant. Whether the appellant is entitled to claim refund of education cess/higher education cess in terms of Notification No. 56/2002-C.E., dated 14-11-2002 or not? - Held that:- The issue of refund of education cess/higher education cess has been dealt with by the Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd. v. CCE, Guwahati, [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wherein the Hon'ble Apex Court held that the education cess/higher education cess arises on account of payment of duty, therefore, the refund claim is admissible of education cess/higher education cess in terms of Notification No. 56/2002-C.E., dated 14-11-2002 - decided in favor of appellant. Appeal allowed - decided in favor of appellant.
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