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2023 (10) TMI 589 - CESTAT KOLKATAAvailability of the credit of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar imported by the Appellant - HELD THAT:- The issue is no more res integra, as in their own case, the CESTAT Chennai, as reported in [2007 (8) TMI 147 - CESTAT, BANGALORE], has allowed the credit of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar. The department has challenged the validity of the said order before the Hon'ble Karnataka High Court and the Hon'ble High Court has upheld the said order of the Tribunal, as reported in [2014 (1) TMI 1469 - KARNATAKA HIGH COURT]. There is no stay available against the order passed by the Hon'ble Karnataka High Court and hence it is held that the ratio of the said decision is squarely applicable to the present case on hand as the facts of this case are the same as that of the order passed by the Hon'ble Karnataka High Court. Thus, by following the above cited decision of the Hon'ble Karnataka High Court, the Appellant are eligible for availing and utilizing the credit of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar imported by them. Since, the credit is admissible, there is no question of demanding interest or imposing penalty on the Appellant. The impugned order set aside - appeal allowed.
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