The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) rejected the refund of education cess and secondary and higher education cess” paid along with excise duty.
The only issue involved in this appeal 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.
In the case of M/s Ind Swift Labs Ltd, it was observed that “The proposition urged that simply because one kind of duty is exempted, 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.”
In the above-mentioned case it was further observed that “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.”
Dismissing the appeal filed by the appellant, a Two-Member Bench of SS Garg, Judicial Member and P Anjani Kumar, Technical Member observed that “By following the ratio of the decision in the case of M/s Unicorn Industries, we are of the considered opinion that there is no infirmity in the impugned order vide which the refund of the education cess and higher secondary education cess has been denied. We uphold the impugned orders by dismissing all the appeals of the appellants.”
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