TaxTMI 
TaxTMI 
2023 (9) TMI 962
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....he Appellant Shri Rajeev Gupta, Shri Siddharth Jaiswal, Shri Nikhil Kumar Singh, Shri Aneesh Dewan, Shri Harish Kapoor, Shri Narinder Singh, Shri Shivam Syal, DRs for the Respondent ORDER Per : S. S. GARG The above mentioned 29 Appeals filed by the different appellants are taken up together for discussion and decision. The only issue involved in all these appeals is "whether the refund of education cess and secondary and higher education cess" which was paid along with excise duty in terms of Notification No. 56/2002-CE dated 14.11.2002 as amended is admissible or not. 2. Heard both the parties and perused the records. 3. In all these cases cited above, the refund claim was rejected by the Adjudicating Authority and the or....
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....d secondary and higher education cess, they cannot be said to have been exempted. 3. Further, we note that the provisions of Notification No. 56/2002- CE dated 14.11.2002 are pari-materia to the provisions of Notification No. 71/2003-CE dated 09.09.2003. It is pertinent to reproduce the relevant findings of the case of M/s Unicorn Industries cited (supra) which are reproduced herein below:- "39. Rule 8 of Central Excise Rules, 1944, authorises the Central Government to grant an exemption to any excisable goods from the whole or any part of duty leviable on such goods. Rule 8 is extracted hereunder : "8. Power to authorise an exemption from duty in special cases. - (1) The Central Government may from time to time, by not....
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....e notification issued under the Finance Act, 2001. There was no question of granting exemption related to cess was not in vogue at the relevant time imposed later on vide Section 91 of the Act of 2004 and Section 126 of the Act of 2007. The provisions of Act of 1944 and the Rules made thereunder shall be applicable to refund, and the exemption is only a reference to the source of power to exempt the NCCD, education cess, secondary and higher education cess. A notification has to be issued for providing exemption under the said source of power. In the absence of a notification containing an exemption to such additional duties in the nature of education cess and secondary and higher education cess, they cannot be said to have been exempted. T....
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....different legislation for a different purpose cannot be said to have been exempted. 42. The decision of Larger Bench is binding on the Smaller Bench has been held by this Court in several decisions such as Mahanagar Railway Vendors' Union v. Union of India & Ors., (1994) Suppl. 1 SCC 609, State of Maharashtra & Ors. v. Mana Adim Jamat Mandal, AIR 2006 SC 3446 and State of Uttar Pradesh & Ors. v. Ajay Kumar Sharma & Ors., (2016) 15 SCC 289. The decision rendered in ignorance of a binding precedent and/or ignorance of a provision has been held to be per incuriam in Subhash Chandra & Ors. v. Delhi Subordinate Services Selection Board & Ors., (2009) 15 SCC 458, Dashrath Rupsingh Rathod v. State of Maharashtra, (2014) 9 SCC 129, and Cen....