2018 (2) TMI 391

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....r: Dr. D.M. Misra Heard both the sides. 2. These two appeal are filed against respective order-in-appeals passed by the Commissioner of Central Excise (Appeals), Rajkot. Briefly stated the facts of the case are that the appellant are availing area based exemption Notification No.39/2001-CE dated 31.07.2001. They had filed periodical refund claims as per the said Notification. Department had ....

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....r the appellants are entitled to refund of Education cess and Higher Secondary Education cess under the area based exemption Notification No.39/2001 dated 31.07.2011. I find that the issue has been considered by the Hon'ble Supreme Court recently in SRD Nutrients Pvt. Ltd. (supra). Their Lordships taking note of the conflicting views of the Tribunal and variois High Courts observed as follows: ....

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....assessee is to pay. Section 93 makes it clear that this Education Cess is payable on "excisable goods: i.e. in respect of goods specified in the first Schedule to the Central Excise Tariff Act, 1985. Further, this Education Cess is to be levied @ 2% and calculated on the aggregate of all duties of excise which are levied and collected by the Central Government under the provisions of Central Excis....