TMI Blog2018 (3) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... take self-credit or duty paid in cash. As per the said condition there is not bar on the appellant to take the refund/ self-credit by seven days of next month, therefore, understanding of the Revenue that they have to take self-credit/refund by seven days of next month is erroneous - the appellant have correctly availed Cenvat credit later on - decided in favor of appellant. Whether the appellant is entitled to claim refund of education cess/higher education cess in terms of Notification No. 56/2002-C.E., dated 14-11-2002 or not? - Held that:- The issue of refund of education cess/higher education cess has been dealt with by the Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd. v. CCE, Guwahati, [2017 (11) TMI 655 - SUPREME COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss paid in cash by them. 3. Heard the parties. 4. On careful consideration of submissions made by both the sides, two issues arises to the facts of this case. (I) Whether as per Notification No. 56/2002-C.E., dated 14-11-2002 is there any bar or is there any condition on the appellant to take refund/ self credit of duty paid in cash of seven days of next month or not? (II) Whether the appellant is entitled to claim refund of education cess/higher education cess in terms of Notification No. 56/2002-C.E., dated 14-11-2002 or not? 5. We have gone through the provision of notification for better appreciation, the same are incorporative here as under: The manufacturer at his own option, may take credit of the amount of duty pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation cess/higher education cess has been dealt with by the Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd. v. CCE, Guwahati, 2017 (355) E.L.T. 481 (S.C.), 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-C.E., dated 14-11-2002. Therefore, we answer the Issue No. (II) in favour of the appellant. 6. In view of the above analysis, both the issues are answered, therefore, we set aside the impugned order and allow the appeal with consequential relief. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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