2014 (1) TMI 1112

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....The prayer in the application is to dispense with the condition of pre-deposit of interest in respect of refund of Cess and Education Cess. It is seen that the appellant is a unit located in Jammu and was operating in terms of Notification No. 56/2002-CE. The said notification allows self re-credit of duty paid by a unit at the time of clearance of the goods. The appellants paid the duty, cess as ....

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....versed within a period of 5 days by the appellants. 3. It further stands contended that the provision of Section 11B under which interest has been determined, are not applicable in as much as the same relate to delayed payment of duty of excise and not cess and education cess. Once the department itself contended that cess and education cess is not duty of excise so as to disentitle an assessee t....