TMI Blog2018 (10) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants therein were entitled to a refund of the education cess and the higher education cess, which was paid along with the excise duty, once the excise 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 2004-2005 to 2014-2015 - petition disposed off. - WP(C) 3203/2018 - - - Dated:- 1-10-2018 - Mr. Justice Achintya Malla Bujor Barua For the Petitioner : MS. M L GOPE For the Respondent : Asstt.S.G.I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Finance Act of 2004. 4. Under the industrial policy of 2007, the petitioner accordingly claimed a refund of the excise duty paid as admissible under the policy and upon being subjected to the necessary 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities are bound to refund the education cess and the higher education cess paid by the petitioner from 2004-2005 to 2014-2015. 10. In this respect, Ms. N. Mech, learned counsel for the petitioner also refers to an order dated 02.08.2018 of the Division Bench of the High Court of Meghalaya, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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