Tuesday, 24 June 2025, 8:39:06 pm

2024-VIL-589-CESTAT-CHD-CE
  1. Home
  2. 2024-VIL-589-CESTAT-CHD-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Area-based exemption under Notification No. 56/2002-CE dated 14.11.2002 - Whether the refund of education cess and higher education cess along with central excise duty in terms of Notification No. 56/2002-CE dated 14.11.2002 as amended, is admissible or not – HELD - Notification No. 56/2002-CE dated 14.11.2002 provides mechanism to give effect to area-based exemption by way of refund of duty paid through PLA. As per the procedure, the manufacturer avails Cenvat Credit of duty/cess paid by them on inputs and utilises whole of the CENVAT credit available with them on last day of the month for payment of Central Excise duty and Cess. The balance amount of duty is paid in cash and on application of refund, the refund is granted for payment of Central Excise made in cash only. The refund is granted by way of cash or by way of self credit in PLA - in the case of M/s Unicorn Industries vs. Union of India the Hon'ble Apex Court, after considering the provisions of Notification No. 71/2003-CE dated 09.09.2003 held that a notification has to be issued for providing exemption under the said source of power and that in the absence of 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 - 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 - By following the ratio of the decision in the case of M/s Unicorn Industries, there is no infirmity in the impugned order vide which the refund of the education cess and higher secondary education cess has been denied – the impugned order is upheld and appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?