2018 (3) TMI 2009 - AT - Central Excise

Refund of education/ higher education cess - amount paid in terms of N/N 56/2002-CE dated 14.11.2002 - HELD THAT - The issue has been settled by the Hon ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI 2017 (11) TMI 655 - SUPREME COURT it is held that assessee is entitled to claim refund/ self credit of education/higher education cess which is a part of duty as per Notification No. 56/2002-CE dated 14.11.2002. The impugned orders set aside - appeal allowed.

Summary

The Appellate Tribunal CESTAT Chandigarh allowed the appeals, stating that the appellant is entitled to claim refund of education/higher education cess paid as per Notification No. 56/2002-CE dated 14.11.2002, following the decision in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC).