Custom, Excise & Service Tax Tribunal
Sun Pharmaceutical Industries vs C.C.E.-Chandigarh-I on 6 March, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I Date of Hearing/ Decision : 06.03.2018 Sr. No. Appeal No. Impugned Order Detail's Date of Impugned Order Passed By Appellant Respondent01
E/1350/2010-DB OIA- 106-121/CE/APPL/CHD-II(JK-/2010 26/02/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH-I 02 E/1351/2010-DB OIA- 106-121/CE/APPL/CHD-II(JK-/2010 26/02/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH-I 03 E/1352/2010-DB OIA- 106-121/CE/APPL/CHD-II(JK-/2010 26/02/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH-I 04 E/1353/2010-DB OIA- 106-121/CE/APPL/CHD-II(JK-/2010 26/02/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH-I 05 E/56553/2013-DB OIA-263-268-CE-APPL-CHD-IIJK-2012 27/12/2012 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Sun Pharmaceutical Industries C.C.E. & S.T.-CHANDIGARH-II 06 E/56554/2013-DB OIA-263-268-CE-APPL-CHD-IIJK-2012 27/12/2012 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Sun Pharmaceutical Industries C.C.E. & S.T.-CHANDIGARH-II 07 E/56555/2013-DB OIA-263-268-CE-APPL-CHD-IIJK-2012 27/12/2012 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Sun Pharmaceutical Industries C.C.E. & S.T.-CHANDIGARH-II 08 E/56556/2013-DB OIA-263-268-CE-APPL-CHD-IIJK-2012 27/12/2012 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Sun Pharmaceutical Industries C.C.E. & S.T.-CHANDIGARH-II 09 E/56557/2013-DB OIA-263-268-CE-APPL-CHD-IIJK-2012 27/12/2012 Commissioner of Central Excise-JAMMU & KASHMIR Sun Pharmaceutical Industries C.C.E. & S.T.-CHANDIGARH-II 10 E/56558/2013-DB OIA-263-268-CE-APPL-CHD-IIJK-2012 27/12/2012 Commissioner of Central Excise-JAMMU & KASHMIR Sun Pharmaceutical Industries C.C.E. & S.T.-CHANDIGARH-II Appearance:
Sh. Nitin Naval, Advocate for the Appellant(s) Sh. Satya Pal and Sh. Harvinder Singh, A.R. for the Respondent(s) CORAM:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Order No. 60547-60556/2018 Per : Justice (Dr.) Satish Chandra All the appeals have been filed by the assessee-Appellants pertaining to their entitlement for refund of Education/Higher Education Cess paid in respect of final products manufactured and cleared by availing area based exemption under Notification No. 56/2002-CE dated 14.11.2002. The Revenue held a view that the assessee-Appellants are not eligible for such refund as exemption is available only to excise duty.
2. Heard both sides and perused the material available on record.
3. Both sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided by the Honble Supreme Court in the case of SRD Nutrients Pvt. Ltd. vs CCE, Guwahati, 2017 (355) ELT 481 (SC), wherein it was observed that the assessee-Appellants are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted.
4. In view of the above, by following the ratio laid down by the Honble Supreme Court in the case of SRD Nutrients Pvt. Ltd. (supra), we set aside the impugned orders and allow the refund claim of the assessee-Appellants pertaining to Education/Higher Education Cess. To this extent the impugned orders are modified.
5. No other ground/grievance was pressed by any Ld. Counsel.
6. In the result, all the appeals filed by the assessee-Appellants are allowed. (Order dictated and pronounced in the court) (B. Ravichandran) Member (Technical) (Justice Dr. Satish Chandra) President PJ 2 E/1350/2010-DB & 9 others