2018 (10) TMI 2020 - AT - Central Excise

Refund of education cess and higher education cess in terms of Notification No. 56/2002-CE dt. 14.11.2002 - HELD THAT - The issue has been decided by the Hon ble Apex 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 held that The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy. As the issue has been settled by the Hon ble Apex Court in the case of SRD Nutrients Pvt Ltd therefore the appellant is entitled to take the refund of education cess and higher education cess in terms of Notification No. 56/2002-CE dt. 14.11.2002 - appeal allowed.

Summary

The Appellate Tribunal CESTAT CHANDIGARH allowed the appeal for refund of education cess and higher education cess based on a decision by the Hon'ble Apex Court in the case of SRD Nutrients Pvt Ltd vs. CCE, Guwahati. The appellant is entitled to the refund as per Notification No. 56/2002-CE dt. 14.11.2002. The appeal was allowed as the issue was settled by the Hon'ble Apex Court.