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Issues: Whether the petitioner was entitled to refund of Education Cess and Secondary & Higher Education Cess collected along with excise duty.
Analysis: The petition was disposed of on the basis of the consensus recorded before the Court. Reference was made to the Supreme Court's decision in the connected line of matters holding that where the excise duty itself stood exempted from levy, the cess collected along with such duty was refundable. The respondents accepted the claim for refund within the proceeding.
Conclusion: The petitioner was entitled to refund of Education Cess and Secondary & Higher Education Cess collected along with excise duty, and the respondents were directed to refund the same within three months.
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