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2018 (8) TMI 1955 - HC - GSTRefund of Education Cess and Higher Education Cess - North East Industrial Policy of 1997 - whether the education cess and the higher education cess paid on all excisable goods were also subjected to a refund under the North East Industrial Policy of 1997? HELD THAT:- The Hon’ble Supreme Court in M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT] arrived at a conclusion 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 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 May, 2008 to February, 2015 - Petition disposed off.
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