Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 2020 - CESTAT CHANDIGARHRefund of education cess and higher education cess in terms of Notification No. 56/2002-CE dt. 14.11.2002 - HELD THAT:- The issue has been decided 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] where it was held that The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy. As the issue has been settled by the Hon’ble Apex Court in the case of SRD Nutrients Pvt Ltd, therefore the appellant is entitled to take the refund of education cess and higher education cess in terms of Notification No. 56/2002-CE dt. 14.11.2002 - appeal allowed.
|