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2018 (5) TMI 1348 - AT - Central ExciseRefund of education cess/ higher education cess - N/N. 56/2002-CE dated 14.11.2002 - Whether the appellant can utilise basic excise duty for payment of education cess/higher education cess or not? - Held that: - Hon’ble High Court of Gauhati in the case of Union of India Vs. Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd. [2012 (7) TMI 902 - GAUHATI HIGH COURT] has held that basic excise duty can be utilised for payment of education cess/ higher education cess - decided in favor of appellant. Whether the appellant is entitled to claim refund of education cess/higher education cess paid in cash? - Held that: - Hon’ble Apex Court in the case of SRD Nutrients Pvt. Ltd. vs CCE, Guwahati, [2017 (11) TMI 655 - SUPREME COURT OF INDIA], has 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-CE dated 14.11.2002 - decided in favor of appellant. Whether the interest for the intervening period can be demanded/adjusted or recovered from the appellant without issuance of the SCN? - Held that: - for demand of interest a SCN is required to be issued and the same has not been issued to the appellant - the interest cannot be recovered from the appellant without issuance of the SCN - decided in favor of appellant. Appeal allowed - decided in favor of appellant.
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