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2015 (4) TMI 1014 - CESTAT AHMEDABAD

2015 (4) TMI 1014 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Assessee not challenged the assessement order - Held that:- Appellant paid the Education Cess by mistake. It is also noticed that in one case, the Appellant paid cess under protest. The present cases are covered by the decisions of the Hon'ble High Court [2009 (9) TMI 41 - DELHI HIGH COURT] and Tribunals [2013 (9) TMI 840 - CESTAT BANGALORE]. - refund claim filed by the appellant under Section 27 of the Customs Act, 1962 is ma .....

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on and therefore, both are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the Appellant filed Bills of Entry and by mistake paid the amount of Education Cess. Thereafter, the Appellant filed refund claim of duty paid by mistake. The Adjudicating authority rejected the refund claims. Commissioner (Appeals) rejected the appeal on the ground that the Appellant had not challenged the Assessment order. 3. We find that Hon-ble Delhi High Cou .....

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- 2013 (292) ELT 226 (Tri-Del) allowed the appeal filed by the importer. The relevant portion of the said decision is reproduced below:- 6. We find that the appellants paid the export Cess by mistake and Revenue accepted the same, without any objection. As such, it seems to be a case of payment of export Cess under a mistake. Neither the appellant was aware of the exemption of the same nor the Revenue advised him not to pay the Cess. The decision of Hon ble Delhi High Court in the case of Aman .....

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