TaxTMI 
TaxTMI 
2008 (4) TMI 277
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.... Mr. Harin P. Raval, learned Assistant Solicitor General waives service of rule. In the facts and circumstances of the case, the petition is taken up for final disposal. 2. In this petition under Article 226 of the Constitution, the petitioner has challenged denial of refund of Education Cess under the provisions of the Notification under clause 40 of 2001-C.E., dated 26-6-2001 issued under Rule ....
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....n terms of Rule 18 of Central Excise Rules, 2002; by providing that the expression, 'duty' also includes Education Cess on excisable goods as levied under clause 81 read with clause 83 of the Finance Bill 2/2004. The dispute, therefore, is only for the period prior to 6-9-2004. After considering all the relevant statutory provisions and the notifications, a Division Bench of the Rajasthan High Cou....
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....was also paid from the same CENVAT Credit Account. Therefore, when the petitioner is found entitled to get refund of the excess duty amount, there is no reason to deny refund of the Education Cess. Mr. Dave also relied on the decision of the Tribunal in Sun Pharmaceutical Industries, 2007 (207) E.L.T. 673 (T) = 2008 (11) S.T.R. 93 (T) = 2006 (77) Revenue Law Times 824 (Tri-Delhi). 5. We find in t....
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.... see no reason why the amount on education cess paid from out of the CENVAT Credit Account should not be refunded to the petitioner and credited in the same account. The stand of the Department that education cess was required to be paid only from PLA Account and not from the CENVAT Credit Account, is not required to be examined in the facts of the present case, because the refund of education ces....