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2019 (10) TMI 533 - AT - Central ExciseRefund of education cess and higher education cess - denial on the ground that the same are not part of duty in terms of N/N. 56/2002-CE dated 14.11.2002 - HELD THAT:- The issue came up before the Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE GUWAHATI VERSUS M/S SRD NUTRIENTS PVT LTD [2018 (7) TMI 1655 - SC ORDER] wherein it has been held that the education cess and higher education cess is part of duty in terms of N/N. 56/2002-CE dated 14.11.2002. The appellants are entitled for refund claim of education cess and higher education cess in terms of N/N. 56/2002-CE dated 14.11.2002 - Appeal allowed - decided in favor of appellant.
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