TMI Blog2018 (10) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty itself was exempted from levy. This Court directs the respondents in the Department of Excise/Goods and Services Tax of the Government of India, more particularly the respondent Nos. 4 to 6 to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by the petitioner from January, 2008 to December, 2015 - Appeal allowed by way of remand. - WP(C) 6908/2018 - - - Dated:- 1-10-2018 - MR. ACHINTYA MALLA BUJOR BARUA J. Advocate for the Petitioner: MS. M L GOPE Advocate for the Respondent: SC, GST JUDGMENT ORDER (ORAL) Heard Ms. N. Mech, learned counsel appearing on behalf of Ms. N. Hawelia, learned counsel for the petitioner and Mr. S.C Keyal, learned ASGI for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary process, the required amount of excise duties paid were refunded. 5. As the refund of excise duty was a specific provision in the North East Industrial and Investment Promotion Policy, 2007, a question had arisen as to whether the education cess and the higher education cess paid on all excisable goods were also subjected to a refund under the said Policy of 2007, or in other words, whether the education cess and higher education cess were a part of the excise duty. 6. The said issue was finally decided by the Hon ble Supreme Court in Civil Appeal Nos.2781-2790 of 2010 (M/s SRD Nutrients Private Limited vs- Commissioner of Central Excise, Guwahati) and other similar civil appeals, by its judgment and order dated 10.11.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... halaya, wherein also in a similar circumstance and upon an agreement being reached between the parties, a direction was issued to the respondents therein to refund the education cess and the higher education cess, which was collected by the respondent authorities from the appellant therein along with the excise duty for the given period. 11. Accordingly, in view of the consensus reached between the parties, this Court directs the respondents in the Department of Excise/Goods and Services Tax of the Government of India, more particularly the respondent Nos. 4 to 6 to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by the petitioner from January, 2008 to December, 2015. 12. As a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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