TMI Blog2018 (12) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin a period of 05(five) months from the date of receipt of a certified copy of this order - petition disposed off. - WP(C) 5148/2018 - - - Dated:- 29-8-2018 - MR. ACHINTYA MALLA BUJOR BARUA J. Advocate for the Petitioner: MS. M L GOPE Advocate for the Respondent: SC, CENTRAL EXCISE JUDGMENT ORDER (ORAL) Heard Ms. N Hawelia, learned counsel for the petitioner and Mr. S.C Keyal, learned ASGI for the respondents in the Ministry of Finance and Ministry of Commerce and Industries of the Government of India, as well as the authorities in the office of the Commissioner of Central Excise and Goods and Services Tax at Guwahati. 2. The petitioner is an industrial unit located within the State of Assam and claims to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to a refund under the North East Industrial Policy of 1997, 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. 7. In its judgment and order, the Hon ble Supreme Court arrived at a conclusion that the education cess and the higher education cess levied @ 2% of the excise duty would partake the character of excise duty itself. Accordingly, it was held that the appellants therein were entitled to a refund of the educat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 July, 2004 to February, 2015. 12. As agreed by Mr. SC Keyal, learned ASGI, the aforesaid process of refund be undertaken and completed, leading to refund of the education and higher education cess, within a period of 05(five) months from the date of receipt of a certified copy of this order. 13. In terms of the above, the writ petition stands disposed of. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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