TMI Blog2008 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... so also Education Cess was also paid from the same CENVAT Credit Account. Therefore, when the petitioner is found entitled to get refund of the excess duty amount, there is no reason to deny refund of the Education Cess - 19799 of 2006 - - - Dated:- 3-4-2008 - M.S. Shah and Ravi R. Tripathi, JJ. Shri Hasit Dilip Dave, for the Petitioner. Shri Harin P. Raval, ASG, for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is entitled to refund of excise duty as a necessary and logical corollary, the petitioner must also be held to be entitled to refund of Education Cess. Our attention is invited to the decision of a Division Bench of the Rajasthan High Court in Banswara Syntex Ltd. v. Union of India , 2007 (216) E.L.T. 16 (Raj.). 3. There is no dispute about the fact that by Notification No. 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondents is that the petitioner had not paid excess duty in cash, but had paid duty from his CENVAT Credit Account and therefore, while the amount of excess duty paid from CENVAT Credit Account may have been refunded, the petitioner is not entitled to refund of the Education Cess as such, to which Mr. Dave, learned advocate for the petitioner submitted that just as excise duty am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '. Having regard to the above statutory provisions and also having regard to the fact that the petitioner had paid excise duty as well as Education Cess thereon from out of the petitioner's CENVAT Account, when the petitioner is found entitled to refund of excise duty and the actual refund of the excise duty amount is also given to the petitioner, agreeing with the decision of the Rajasthan High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner in relation to the goods on which excise duty has already been refunded to the petitioner, within one month from the date of receipt of this judgment, by crediting the refund in the same account from which the Education Cess was paid by the petitioner. 7. Rule is made absolute in the aforesaid terms with no order as to costs. Direct service is permitted. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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