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2020 (9) TMI 6 - HC - Central ExciseExemption of education cess & secondary and higher education cess - Area Based Exemption availed - whether in view of the exemption granted to the excise duty the petitioner would also be entitled to an exemption to the payment of education cess & secondary and higher education cess? HELD THAT:- By the order dated 13.02.2019 of the Assistant Commissioner, Excise, GST and Central Excise, certain amounts were sanctioned for being refunded to the petitioner and accordingly the refunds were given effect. Subsequent thereto, the Supreme Court in its pronouncement in Unicorn Industries vs. Union of India and others reports [2019 (12) TMI 286 - SUPREME COURT ] has held that In view of the subsequent judgment of the Supreme Court in Unicorn Industries (supra) the respondent authorities had issued the demand cum show cause notice dated 09.06.2020 to the petitioner by which a question was raised that the earlier refund of the education cess & secondary and higher education cess given to them has now become erroneous refunds and therefore, a recovery be made under section 11(A-1) of the Central Excise Act 1944 - The demand cum show-cause notice dated 09.06.2020 is assailed in this writ petition on the ground that the condition precedent to invoke the power under section 11(A-1) is that the refund made must be erroneous. Thus, a question for determination would be as to whether the proposition of law laid down in Unicorn Industries would render the refund made to the petitioner to be erroneous - until further orders we stay the operation of the demand cum- show-cause notice dated 09.06.2020.
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