TMI Blog2019 (3) TMI 1769X X X X Extracts X X X X X X X X Extracts X X X X ..... I 1955 - GAUHATI HIGH COURT] , this Court had directed the respondents to refund the education cess including secondary and higher education cess paid by the petitioner for the period during which those were realised. The respondent Nos. 4, 5 and 6 are directed to refund the education cess including secondary and higher education cess collected from the petitioner during the said period to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is that it is an industrial unit located in the State of Assam and is entitled to certain benefits like exemption from payment of central excise duty by way of 100 % refund of the excise duty paid after adjusting CENVAT credited for a period of 10 years under North-East Industrial Policy, 2007 and notification of the Central Government No. 20/2017 dated 24.04.2007. However, education cess as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the competent authority in the Ministry of Finance, Government of India, to refund such cess irrespective of whether the assessee has approached the High Court or not. 6. In view of above, respondents, more particularly, respondent Nos. 4, 5 and 6 are directed to refund the education cess including secondary and higher education cess collected from the petitioner during the said period to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
