TMI Blog2018 (9) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... 008-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. Refund/ self-credit of education cess/ higher education cess - Held that:- The issue is settled in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA - refund allowed. Appeal allowed - decided in favor of appellant. - Appeal No. E/54723-54729/2014 - A/62668-62674/2018-EX[DB] - Dated:- 29-8-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. Ajay Jain, Advocate- for the appellant Shri. Vij ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her education cess paid by them has been settled by the Hon'ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it has been held that education cess/ higher education cess is continuation of duty paid by the assessee. If the assessee is entitled to refund of duty paid through PLA, then for the education cess/ higher education ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to claim refund/ self-credit of duty paid through PLA, relying on the decision of this Tribunal in the case of M/s. Biostadt India Limited others vide Final Order No. 61350-61411/2018 dated 14.03.2018. 5. In view of the above, we hold that the refund/ self credit cannot be restricted in terms of Notification No. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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