Supreme Court of India
Ia. K. Sikri and Ashok Bhushan, Jj.] v. Commissioner of Central Excise Guwahati
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons, we allow these appeals and hold that the appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy.
Judgment, page 18
From the headnote
Central Excise Act, 1944: s.5A(/) - Grant of exemption - From excise duty - Of all goods cleared from the north-east States - By Notification dated 25.4.2007 - Notification provided that assessee would be entitled to re/imd of duty paid other than the duzv paid by way of utilization of CENVAT credit under CENVAT Credit Rules, 2004 - By Finance Act, 2004 Education Cess and Higher Education Cess also imposed which are surcharge 011 the excise duty - Education cess and Higher Education Cess also levied and collected from the manufacturers who had set up th11ir units in north-east areas,
Where later benches applied it
- 2019 Commissioner of Central Excise, Haldia v. M/s. Krishna Wax (p) Ltd.
- 2019 Union of India & Ors. v. Coastal Container Transporters Association & Ors.
Of those, 2 mentioned
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