TMI Blog2018 (3) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wherein it has been held that education cess/ higher education cess is continuation of duty paid by the assessee - appellants are entitled to claim refund/ self-credit of education cess/ higher education paid by them through PLA. In terms of Notification No. 19/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -51336, 56026-56031/2014-DB - Final Order No. 61944-61956/2018 - Dated:- 20-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Naveen Bindal, Advocate For the Respondent : Shri Naveen Bindal, Advocate ORDER Per : Ashok Jindal The appellants are in appeal against the impugned orders wherein the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 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 cess also, the assessee is entitled to claim refund/ self-credit. Therefore, we hold that the appellants are entitled to claim refund/ self-credit of education ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellants are entitled to claim refund/self credit of duty paid through PLA, in terms of Notification No. 56/2002-CE dated 14.11.2002. With these terms, appeals are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
