TMI Blog2013 (7) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... interpreting the provisions of Finance Act, 2004 vide which the education cess was levied held that in case the goods are exempted from payment of basic duty, the education cess is leviable - refund claim of education cess and S&H education was not entertainable. Decided against the Assessee. - E/3664-3667/2012 - 56021-56024/2013 - Dated:- 20-3-2013 - D N Panda And Manmohan Singh, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. Reading para 6.6 of the appellate order demonstrate that the adjudicating authority was in error about provision of law relating to the cess. There is no further scope to interfere with his appellate order because that does not suffer from legal infirmity due to consistent view of the Tribunal holding in favour of Revenue. It would be proper to reproduce para 6.6 of the appellate order appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e calculated as per provisions of Finance Act, 2004. The decision of Hon'ble Himachal Pradesh High Court over ruled the decision of the tribunal. As there is no provisions under the notification for refund of education cess hence we find no infirmity in the impugned orders and the appeals are dismissed". 3. Apart from the above, ld. Commissioner (Appeals) has looked into the clarification of CBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from excise duty/customs duty or are cleared without payment of excise duty/customs duty (such as clearance under bond or fulfilment of certain conditions) would be subjected to Cess Clarification: The Education Cess is leviable at the rate of two per cent of the aggregate of fall duties of excise/customs (excluding certain duties of customs like anti dumping duty, safeguard duty etc.), le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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