TMI Blog2018 (5) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... y can be utilised for payment of education cess/ higher education cess - decided in favor of respondent. Whether the Respondent is entitled to claim refund of Education Cess/Higher Education Cess paid in cash, in terms of N/N. 56/2002-CE dated 14.11.2002 or not? - Held that: - issue of refund of education cess/higher education cess has been dealt by the Hon’ble Apex Court in the case of SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wherein the Hon’ble Apex Court held that the Education Cess/higher education cess arises on account of payment of duty, therefore, the refund claim is admissible of education cess/ higher education cess in terms of Notification No. 56/2002-CE dated 14.11.2002 - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected on the ground that the assessee has availed Cenvat credit of basic excise duty for payment of Education Cess and Higher Education Cess. The other issue is, the Respondent is not entitled to claim refund of Education Cess/ Higher Education Cess in terms of Notification No. 56/2002-CE dated 14.11.2002 and they were required to pay duty as per CAS-4, as they have been clearing goods to their sister unit. As the Respondent have paid less duty, they required to pay more duty on which they have to pay interest to the intervening period. Therefore, the refund claim filed by the Respondent was entertained and the differential interest for the intervening period was adjusted without issuance of the show cause notice. The matter was adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess/higher education cess arises on account of payment of duty, therefore, the refund claim is admissible of education cess/ higher education cess in terms of Notification No. 56/2002-CE dated 14.11.2002. Therefore, we answer the Issue No. (II) in favour of the Respondent. Issue No. III Whether, without issuance of the show cause notice, the demand of interest can be recovered/adjusted by the Revenue. We find that for demand of interest a show cause notice is required to be issued and the same has not been issued to the Respondent and the said issue has been held by this Tribunal in the case of Punjab National Bank Vs. CC, Chandigarh-I vide Final Order No. A/60094/2017 dated 17.01.2017, wherein this Tribunal has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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