Court Orders Refund of Education Cess & Excise DutyRefund of Education Cess as well as Secondary Higher Education Cess collected from the petitioner on the basis of the excise duty - HELD THAT:- Reliance placed in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 (11) TMI 655 - SUPREME COURT] the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise dut... ... ... Issues:
Petition for refund of Education Cess and Secondary & Higher Education Cess collected along with excise duty.

Analysis:
The petitioner sought a direction for the refund of Education Cess and Secondary & Higher Education Cess collected based on excise duty under Notification No.20/2007 dated 25.04.2007. The respondents' counsel highlighted a similar matter pending before the Hon'ble Apex Court in Civil Appeal Nos.2781-2790 of 2010, where the appeals were allowed, and the petitioners were granted a refund of the said Cess as the excise duty was exempted. A Review Petition filed in this regard was also dismissed by the Apex Court on 10.07.2018.

The court, considering the consensus between the parties, disposed of the petition by directing the respondents to refund the Education Cess and Secondary & Higher Education Cess collected from the petitioner along with excise duty within three months from the date of the judgment. The judgment was concluded with a simple disposal order in line with the agreed direction for the refund. Refund of Education Cess as well as Secondary Higher Education Cess collected from the petitioner on the basis of the excise duty - HELD THAT:- Reliance placed in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 (11) TMI 655 - SUPREME COURT] the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. The respondents are directed to refund the Education Cess as well as Secondary Higher Education Cess, which was collected from the petitioner along with excise duty - petition disposed off. Maithan Alloys Ltd. Versus Union of India & ors
Central Excise
2018 (8) TMI 1815 - MEGHALAYA HIGH COURT - TMI
MEGHALAYA HIGH COURT - HC
Dated:- 2-8-2018
WP (C) No.98/2018 - -
Central Excise
Mr. Mohammad Yaqoob Mir And Mr. S.R. Sen, JJ. For the Petitioner/Appellant(s) : Ms. P Roy, Adv For the Respondent(s) : Ms. A Paul, Mr. N Mozika, ORAL 1. The petitioner, in essence, by medium of this petition has prayed for issue of a direction, in terms of Notification No.20/2007 dated 25.04.2007, to command the respondetns to refund the Education Cess as well as Secondary & Higher Education Cess collected from the petitioner on the basis of the excise duty. 2. Mr. N Mozika, learned counsel for the respondents No.4 to 6 would submit that a similar issue was pending adjudication before the Hon'ble Apex Court in, Civil Appeal Nos.2781-2790 of 2010 titled "M/s SRD Nutrients Private Limited v. Commissioner of Central Excise Guwahati", the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. He further submits that the Review Petition (C) D. No. 6714 of 2018 was filed before the Hon'ble Apex Court same stand dismissed on 10.07.2018. 3. In view of consensus reached, petition is disposed of with a direction to the respondents to refund the Education Cess as well as Secondary & Higher Education Cess, which was collected from the petitioner along with excise duty, within a period of three months from today. 4. Disposed of as above.
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