TMI Blog2018 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... where it was held that 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 - appeal allowed - decided in favor of appellant. - E/1050-1051/2010-SM - A/10022-10023/2018 - Dated:- 2-1-2018 - Dr. D.M. Misra, Member (Judicial) For Appellant: Mr. Aditya Tripathi (Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants submits that admissibility of refund of Education cess and Higher Secondary Education cess relating to area based exemption is no more res integra being settled by the Hon ble Supreme Court in the case of SRD Nutrients Pvt. Ltd. Vs CCE Guwahati - 2017 (355) ELT 481 (S.C.) . 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 21) Even otherwise, we are of the opinion that it is more rational to accept the aforesaid position as clarified by the Ministry of Finance in the aforesaid circulars. Education Cess is on excise duty. It means that those assessees who are required to pay excise duty have to shell out Education Cess as well. This Education Cess is introduced by Sections 91 to 93 of the Finance (No.2) Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable goods. A conjoint reading of these provisions would amply demonstrate that Education Cess as a surcharge, is levied @ 2% on the duties of excise which are payable under the Act. It can, therefore, be clearly inferred that when there is no excise duty payable, as it is exempted, there would not be any Education Cess as well, inasmuch as Education Cess @ 2% is to be calculated on the aggreg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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