The Tax Publishers2019 TaxPub(EX) 61 2018 (365) E.L.T. 287

 

Gattani Industries v. UOI

 

CENTRAL EXCISE ACT, 1944

--Refund --Refund of education cess and the higher education cessInterpretation of statute ----The issue was finally decided by Supreme Court in M/s. SRD Nutrients (P) Limited v. Commissioner of Central Excise, Guwahati 2017 (355) E.L.T. 481 (SC) : 2017 TaxPub(EX) 1349 (SC), where it was held that assessee therein was 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--Assessee was an industrial unit and claimed to be entitled to certain benefits as regards exemption from duty as per North East Industrial and Investment Promotion Policy (NEIIPP), 2007 as announced on 1-4-2007. As per the said policy, exemptions as regards excise duty were applicable to such industrial units, which had commenced their commercial production on or after 01-4-2007 and also in respect of such industrial units, which were in existence prior to 01-4-2007. Accordingly assessee, apart from excise duty, had also paid education cess and higher education cess as introduced by Finance Act of 2004. Assessee claimed a refund of excise duty paid as admissible under the policy and upon being subjected to necessary process, the required amount of excise duties paid were refunded. Held: The said issue was finally decided by Supreme Court in M/s. SRD Nutrients (P) Limited v. Commissioner of Central Excise, Guwahati 2017 (355) E.L.T. 481 (SC) : 2017 TaxPub(EX) 1349 (SC), where it was held that assessee therein was 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. The Court directed Revenue to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by assessee.

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