2020 (8) TMI 738

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....sp; : MR. D SARAF For the Respondent : ASSTT. S. G. I. ORDER Heard Mr. D. Saraf, learned counsel for the petitioners. Also heard Mr. S.C. Keyal, learned ASGI for the GST Department. 2. Issue notice returnable on 08.09.2020. 3. Extra copies to the respondents within 7 (seven) days. 4. The petitioners in course of their economic activities under the Northeast Industrial Policy,2007....

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....ein in paragraph 27 it was held that the appellants therein were entitled to refund of education cess and higher education cess which was paid along with the excise duty once the excise duty itself was exempted from levy. 7. In the resultant circumstance, by the order dated 19.03.2019 of the Assistant Commissioner, Excise, GST and Central Excise, certain amounts were sanctioned for being refund....

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.... 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 clear that....

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.... 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 given effect dur....