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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.
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