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2018 (8) TMI 1379 - AT - Central ExciseRefund of Education Cess and Secondary & Higher Secondary Education Cess - area based exemption availed - whether the appellants are entitled to refund of Edu. Cess and Secondary & Higher Secondary Edu. Cess when they availed area based exemption under N/N. 39/2001-CE dated 31.7.2001? Held that:- The admissibility of refund of Edu. Cess and Secondary & Higher Secondary Edu. Cess paid by the appellant along with excise duty under area based exemption N/N. 39/2001-CE dated 31.7.2001 is considered by the Hon'ble Supreme Court in the case of SRD Nutrients Pvt. Ltd. [2017 (11) TMI 655 - SUPREME COURT OF INDIA], 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. Refund allowed - appeal allowed - decided in favor of appellant.
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