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2018 (10) TMI 1691 - HC - Central ExciseRefund of education cess and higher education cess - Area based exemption as per North East Industrial and Investment Promotion Policy, 2007 - whether the education cess and higher education cess were a part of the excise duty? - HELD THAT:- The issue decided in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT] where it was held that the education cess and the higher education cess levied @ 2% of the excise duty would partake the character of excise duty itself. Accordingly, it was held that the appellants therein were entitled to a refund of the education cess and the higher education cess, which was paid along with the excise duty, once the excise duty itself was exempted from levy. This Court directs the respondents in the Department of Excise/Goods and Services Tax of the Government of India, more particularly the respondent Nos. 4 to 6 to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by the petitioner from 2004-2005 to 2014-2015 - petition disposed off.
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