TMI Blog2018 (4) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Reckit Benckiser vs. UOI [2010 (12) TMI 237 - JAMMU AND KASHMIR HIGH COURT], wherein the Hon'ble High Court quashed the notifications in question - Therefore, in terms of Notification No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA. The refund/ self credit cannot be restricted in terms of N/N. 19/2008-CE da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants are not entitled to self credit/ refund of education/ higher education cess paid by them in terms of Notification No. 56/2002-CE dated 14.11.2002 and, (b) in terms of Notification Nos. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008, there are some restrictions for refund/ self credit to the appellants, instead self credit/ refund of duty paid through PLA. 2. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008, whether the appellants are entitled to claim refund/self-credit as restricted by these notifications or not. After hearing the parties, we find that the notifications in question have been examined by the Hon'ble J K High Court in the case of Reckit Benckiser vs. UOI - 2011 (269) ELT 194 (J K), wherein the Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n CEAC No. 5 of 2016 dated 08.03.2017) wherein the Hon'ble Delhi High Court observed that although there is stay of operation of order passed by a higher court but the said decision is having applicability till the said decision is set-aside. Admittedly, in this case, there is no stay of order of the Hon'ble High Court of Jammu Kashmir in the case of Reckit Benckiser (supra). Moreover, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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