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2019 (12) TMI 1059 - AT - Central ExciseRefund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - inability to utilise this amount for the discharge of the excise duty in future - N/N. 15/2015-CE dated 01.03.2015 - rejection of refund claim on the ground that there is no such provisions under Rule 5 of the Credit Rules, which stated that a manufacturer who clears a final product or any intermediate product for export without payment of duty under bond or letter of undertaking (LUT) for a service provider, who provides an output service, which is exempted without payment of service tax shall be allowed the refund of Cenvat Credit as per the prescribed formula. HELD THAT:- The same situation has come up before Hon’ble Supreme Court in case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT] wherein the refund of not utilised credit was permitted to be refunded and Hon’ble Supreme Court held that the EC and HEC is part of the excise duty, and therefore, the refund can be granted to him under the provisions of Section 11B of the Central Excise Act. The appellant is entitled for the refund of unutilised credit pertaining to education cess and higher education cess - appeal allowed - decided in favor of appellant.
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