2009 (3) TMI 739

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....gainst the impugned order whereby the refund of Education Cess was denied. The appellants are working under the Notification No. 32/99-C.E. dated 8-7-99. The notification provides refund to the manufacturer in respect of amount of duty paid from the account current from PLA 4. The appellant cleared manufactured goods on payment of appropriate duty through Cenvat account as well as account current (PLA). As per the Notification No. 32/99-C.E. the appellant is filing refund claim in respect of basic excise duty and education cess paid through account current (PLA). The refund in respect of basic excise duty was allowed. In the present proceedings there is no dispute regarding the refund of basic excise duty paid through account curren....

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....fication for refund of basic excise duty paid from the Cenvat account. Therefore, as there is no provision for refund of education cess under the notification, therefore the refund claims were rightly denied. 7. The issue involved in these appeals is that whether the appellants are entitled for refund of education cess which was levied by Finance Act, 2004 under the provisions of Notification No. 32/99-C.E. The notification provides refund of basic excise duty or additional duty of excise which has been paid from the account current i.e. PLA. There is no provision under the notification for refund of duty paid from the Cenvat Account and there is no dispute regarding refund of basic excise duty paid from PLA account. 8. The ....