2020 (8) TMI 293

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....INTYA MALLA BUJOR BARUA FOR THE PETITIONER : DR. A SARAF FOR THE RESPONDENT : SC, GST ORDER Heard Dr. Ashok Saraf, learned senior counsel for the petitioners. Also heard Mr. S.C. Keyal,learned ASGI for the GST Department. 2. Issue notice returnable 4(four) weeks. 3. Extra copies to the respondent within 7 (seven) days. 4. The petitioners in course of their economic activities under the Nort....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2018) 1 SCC 105 wherein in paragraph 27 of the said judgment it was held that the appellants therein were entitled to refund of education cess and higher education cess which was paid along withthe excise duty once the excise duty itself was exempted from levy. 7. In the resultant circumstance, by the order dated 06.12.2019 of the Assistant Commissioner, Excise, GST and Central Excise, certain ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iculty in making the computation of additional duties, which are payable under NCCD, education cess, secondary and higher education cess. Moreover, statutory notification must cover specifically the duty exempted. When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been exempted. 51. Thus, it is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation Cess given to them has now become erroneous refunds and therefore, a recovery be made under section 11(A-1) of the Central Excise Act 1944. The demand cum show-cause notice dated 02.06.2020 is assailed in this writ petition on the ground that the condition precedent to invoke the power under section 11(A-1) is that the refund made must be erroneous. It is contended when the refund was effect....