2015 (4) TMI 1014

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....lok Srivastava, Authorised Representative Per: P.K. Das 1. The issue involved in these appeals is common and therefore, both are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the Appellant filed Bills of Entry and by mistake paid the amount of Education Cess. Thereafter, the Appellant filed refund claim of duty paid by mistake.....

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.... portion of the said decision is reproduced below:- "6. We find that the appellants paid the export Cess by mistake and Revenue accepted the same, without any objection. As such, it seems to be a case of payment of export Cess under a mistake. Neither the appellant was aware of the exemption of the same nor the Revenue advised him not to pay the Cess. The decision of Hon'ble Delhi High Court in....