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2019 (5) TMI 1629 - HC - Central ExciseRefund of Education Cess as well as Secondary Higher Education Cess collected from the petitioner on the basis of the excise duty - N/N. 20/2007 dated 25.04.2007 - HELD THAT - Hon ble Apex Court in M/s SRD Nutrients Private Limited v. Commissioner of Central Excise Guwahati 2017 (11) TMI 655 - SUPREME COURT the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. This petition is also disposed of with a direction to the respondents to refund the Education Cess as well as Secondary Higher Education Cess which was collected from the petitioner along with excise duty within a period of three months from today.
Issues:
Refund of Education Cess and Secondary & Higher Education Cess collected along with excise duty. Analysis: The petitioner sought a direction for the refund of Education Cess and Secondary & Higher Education Cess collected based on excise duty, as per Notification No.20/2007. The petitioner's counsel referred to a similar case before the Supreme Court where the appeals were allowed, entitling the petitioners to a refund due to the exemption of excise duty. A Review Petition filed in the Supreme Court supporting the same stand was also dismissed. In a related case, the High Court had directed the refund of such cess collected from another petitioner. Based on these grounds, the High Court disposed of the current petition, ordering the respondents to refund the Education Cess and Secondary & Higher Education Cess collected from the petitioner within three months. In summary, the judgment by the Meghalaya High Court involved the issue of refunding Education Cess and Secondary & Higher Education Cess collected along with excise duty. The court referred to a similar case before the Supreme Court where the petitioners were entitled to a refund due to the exemption of excise duty. Citing this precedent, the High Court directed the respondents to refund the cess collected from the petitioner within three months, in line with previous decisions.
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