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2019 (10) TMI 1436 - AT - Central ExciseRefund of the Education Cess and Higher Education Cess which was paid alongwith the excise duty - period July 2008 to March 2009 and April 2009 to February 2010 - HELD THAT:- Both the parties have agreed that the issue is squarely covered by the ratio laid down by the Hon’ble Supreme Court 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 observed that the appellant were entitled to the refund of the education cess and higher education cess which was paid alongwith the excise duty once the excise duty itself was exempted from levy. The claim of the appellant pertaining to the refund of education and higher education cess is allowed - appeal allowed - decided in favor of appellant.
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