2020 (10) TMI 214

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.... Dr. A Saraf For the Respondent : Asstt.S.G.I. ORDER Heard Dr. A. Saraf, learned senior counsel assisted by Mr. Z. Islam, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, GST for all the respondents. Issue notice, returnable on 11.11.2020. Petitioner shall serve extra copies of the writ petition along with the annexures thereto on the learned counsel for the res....

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....ncement in SRD Nutrients Pvt. Ltd. Vs. Commissioner of Central Excise, Guwahati reported in (2018) 1SCC 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 with the excise duty once the excise duty itself was exempted from levy. In the aforesaid circumstances, by the order....

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....ted, other kinds of duties automatically fall, cannot be accepted as there is no difficulty 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 legislat....

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....lier refund of the education cess & secondary and higher education cess given to them has now become erroneous refunds and therefore, a recovery be made under section11(A-1) of the Central Excise Act 1944. The demand cum show-cause notice dated 06.08.2020 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 m....