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M/s Asiatic Colour Chem Industries Ltd. Versus Commissioner, Central Excise & Service Tax, Ahmedabad-II

2015 (10) TMI 1122 - CESTAT AHMEDABAD

Duty demand - DTA Clearances - Refund claim - Education Cess and SHE Cess - Held that:- To regularize the payment under their respective accounting head, the Appellant should claim the refund of excess paid Education Cess and SHE cess and the Appellant should deposit the same under the accounting had of Basic Excise Duty. The decision relied upon by the learned Advocate in the case of M/s Pepsico India Holding Pvt. Ltd (2010 (4) TMI 521 - CESTAT NEW DELHI) is for transfer of amount in PLA from B .....

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ppeal No.E/10150/2015 - Order No. A/10308 / 2015 - Dated:- 8-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Anand Mishra, Advocate For The Respondent: Shri T.K. Sikdar, Authorised Representative Per: P.K. Das 1. The relevant facts of the case, in brief, are that the Appellant, a 100% EOU, engaged in the manufacture of S.O. Dyes and Dye Intermediates. The Appellant deposited ₹ 12,21,639.00 under the Education Cess and Secondary & Higher Cess head and utilized the .....

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ant submits that the Department should have refunded this excess amount paid under Education Cess and SHE Cess as per CBEC Circular No.7/93-CX.6, dt.23.04.1993. He relied upon the decision of the Tribunal in the case of M/s Pepsico India Holding Pvt. Ltd Vs CCE Allahabad - 2010 (255) ELT 299 (Tri-Del). He also relied upon the decision of the Tribunal in the case of M/s Gaula Closure (India) Pvt. Ltd Vs. Commissioner of Central Excise, Daman - 2008 (228) ELT 39 (Tri-Ahmd). 3. On the other hand, t .....

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ering the submissions of both the sides and on perusal of the records, we find force in the submission of the learned Authorised Representative for the Revenue. The Board s circular dt.23.04.1993 is in respect of transfer of credit balance lying in one minor head to another minor head. In that Circular, Board has considered the question of utilization of credit balance of SED lying unutilized in PLA consequent to abolition of SED vide Notification No.178/86-CE, dt.1.3.1986. 5. In the circular, i .....

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