TMI Blog2020 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... id judgment it was held that the appellants therein were entitled to refund of education cess and higher education cess which was paid along withthe excise duty once the excise duty itself was exempted from levy. In view of the subsequent judgment of the Supreme Court in Unicorn Industries [ 2019 (12) TMI 286 - SUPREME COURT ] the respondent authorities had issued the demand cum show cause notice dated 02.06.2020 to the petitioners by which a question was raised that the earlier refund of the Education Cess Secondary and Higher Education Cess given to them has now become erroneous refunds and therefore, a recovery be made under section 11(A-1) of the Central Excise Act 1944 - The demand cum show-cause notice dated 02.06.2020 is assail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isen as to whether in view of the exemption granted to the excise duty the petitioner would also be entitled to an exemption to the payment of Education Cess Secondary and Higher Education Cess. The said question was decided by the Supreme Court inits pronouncement in SRD Nutrients Pvt. Ltd. Vs. Commissioner of Central Excise, Guwahati reported in (2018) 1 SCC 105 wherein in paragraph 27 of the said judgment it was held that the appellants therein were entitled to refund of education cess and higher education cess which was paid along withthe excise duty once the excise duty itself was exempted from levy. 7. In the resultant circumstance, by the order dated 06.12.2019 of the Assistant Commissioner, Excise, GST and Central Excise, certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Private Limited and (supra) and Rita Textile Private Limited (supra) are binding on us being of Coordinate Bench, and we respectfully follow them. We did not find any ground to take a different view. 8. In view of the subsequent judgment of the Supreme Court in Unicorn Industries (supra) the respondent authorities had issued the demand cum show cause notice dated 02.06.2020 to the petitioners by which a question was raised that the earlier refund of the Education Cess Secondary and Higher Education Cess given to them has now become erroneous refunds and therefore, a recovery be made under section 11(A-1) of the Central Excise Act 1944. The demand cum show-cause notice dated 02.06.2020 is assailed in this writ petition on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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