2018 (5) TMI 1348

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....Shri. H. Singh, AR- for the respondent Per Ashok Jindal: 1. The appellant has filed these appeals against the impugned orders. 2. The facts of the case are that the appellant is located in the state of Jammu and Kashmir and availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. As per the said Notification, the appellant is availing cenvat credit on inputs and paying ....

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....ial interest for the intervening period was adjusted without issuance of the show cause notice. The matters were adjudicated as above. Against the said orders, the appellant is before us. 3. Heard the parties and considered the submission. 4. On hearing the parties following issues emerges: (I) Whether the appellant can utilise basic excise duty for payment of education cess/higher educat....

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....er issue (I) in favour of the appellant. Issue No. II The issue of refund of education cess/higher education cess has been dealt by the Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd. vs CCE, Guwahati, 2017 (355) ELT 481 (SC), wherein the Hon'ble Apex Court held that the education cess/higher education cess arises on account of payment of duty, therefore, the refund claim is admiss....

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....terest cannot be recovered from the appellant without issuance of the show cause notice. Further, we find that the issue is of short payment of duty on the premises that as the goods had been cleared to their sister unit and they are required to pay duty as per CAS-4, we take note of the fact that whatever the duty could have been paid by the appellant is entitled to refund of the same. In that ci....