2022 (5) TMI 1116

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.... (Authorized Representative) for the Respondent ORDER The common issue involved in the present appeals hence, the same are taken together or disposal. The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of education cess and secondary higher education cess paid on total custom duty when both the duty were exempted against the CVD vide Notification No. 13/201....

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....The period of cenvat credit availed in respect of education and SHE cess was beyond the normal period. Therefore, the demand of such cenvat credit was not maintainable. Accordingly, the appellant was not required to pay the amount and consequently, they were entitled for the refund. He placed reliance on the following judgment of NIRMA LTD. Vs. COMMISSIONER OF CE & ST, BHAVNAGAR- 2018(361) ELT 136....

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.... case the appellant have admittedly paid the cenvat credit after realizing that they are not entitled for the refund. In this case the refund was rightly rejected on the merit. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the only ground for claim of refund of the appellant is that the period of taking credit as beyond the normal perio....

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.... credit. Therefore as per the merit of the case the appeallant was not entitled for the cenvat credit. Accordingly, they have reversed the credit. It is also important to note that in the present case there is no demand involved the issue of extended period can be decided only in case of demand not in the case of the refund. The refund needs to be decided only on the merit whether the appellant wa....