2018 (10) TMI 1718

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....Anant S. Dave Heard Mr. Paresh Dave, learned counsel for the petitioners. In this petition, the petitioners have prayed to issue a writ of mandamus or any other appropriate writ, order or direction holding and declaring that POY produced and captively consumed within the factory of production by the petitioner was not chargeable to National Calamity Contingency Duty and to restore OIA No. 98....

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....refund of duty paid. Further, in view of divergent views expressed by CESTAT and High Courts on such entitlement of assessee for refund of EC and HEC, it was held by the Apex Court that where whole of exercise duty or Service Tax was exempted, EC and HEC was not payable.  As contended EC and HEC are surcharges. In the facts of the case on hand, it is submitted that levying of the basic excise....