2014 (5) TMI 166

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....e Respondent : Shri R.K. Verma, Authorized Represetative (DR). Shri Justice Ajit Bharihoke :- 1. The appellant is registered with Central Excise Department at the address Phase I, Lane No. 7, S IDCO Industrial Growth Centre, Samba, Jammu. They are engaged in manufacture of Aluminum Alloy Ingots and Steel (IRON) Scrap classifiable under sub-heading 76012010 and 72044900 of the 1^st Schedule t....

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....efund of education cess and S&H Educa tion Cess paid through PLA, the appellant preferred an appeal. The Commissioner (Appeals) vide impugned order - in- appeal dated 31^st March 2010 affirmed the order of the Jurisdictional Assistant Commissioner and dismissed the appeal. 5. It is against the above referred order-in-appeal, the appellant has approached the Tribunal. 6. The issue involved in....

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.... under Notification No. 56/2002- CE in cash through PLA is not refundable under the Notification. He, however, has contended that the levy of education cess and S&H Education Cess on the goods manufactured in Jammu & Kashmir is in violation of Article 370 of Constitution of India because the consent of the Government of Jammu & Kashmir has not been obtained by the Central Government with respect t....

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....n cess and S&H Education Cess paid by the appellant at the time of removal of excisable goods from his unit has been passed on the customers, therefore, any refund of the excise duty or education cess given to the appellant would amount to unjust enrichment, which is not permissible, in view of Section 11B of the Central Excise Act which provides that refund in term of the provision shall be allow....