2025-VIL-575-CESTAT-KOL-CE
  1. Home
  2. 2025-VIL-575-CESTAT-KOL-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of Education Cess (EC) and Secondary & Higher Education Cess (SHEC), Oil Industries Development (OID) Cess, Applicability of Limitation under Section 11B of Central Excise Act, 1944, Judicial principles - Appellant paid Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on the Oil Industries Development (OID) Cess levied under the Oil Industry (Development) Act, 1974. Based on Circular No. 978/2/2014-CX dated 07-01-2014, which clarified that EC and SHEC can be levied only on those duties of excise which are both levied and collected by the Department of Revenue, the appellant filed a refund claim for the EC and SHEC paid on OID Cess - Whether the refund claim for EC and SHEC paid on OID Cess is hit by the limitation period under Section 11B of the CEA, 1944, when the EC and SHEC were paid by the appellant under a mistake of law – HELD - The Tribunal relied on the decisions of the Hon'ble Gujarat High Court in Joshi Technologies vs. Union of India and ONGC Ltd. vs UOI, wherein it was held that where the duty/cess is paid under a mistake of law, the limitation period under Section 11B would not apply. However, the Chennai Bench of the Tribunal in appellant’s own case, has taken a contrary view to say that the decision of the Hon’ble High Court in Joshi Technologies? case in exercise of jurisdiction under Article 226 cannot be applied by the departmental authorities and Tribunal in the case of refund of “illegal levy” - We are not in agreement with the observations made by the Chennai Bench of this Tribunal in the appellants’ case as the decision of the Hon’ble High Court shall prevail over the decision of the Larger Bench of this Tribunal. Moreover, the jurisdictional High Court has examined the issue in detail in the case of M/s Electrosteel Castings Limited and held that in case the duty is paid by mistake of law, the time limit prescribed under Section 11B of the CEA, 1944, is not applicable – Further, in view of rulings in M/s Aculife Health Care Pvt. Ltd vs. Union of India, the period of limitation will start from the date of the Circular No. 978/2/2014-CX dated 07-01-2014, when the mistake was discovered by the appellant - following the judicial principles laid down by the Hon’ble Calcutta High Court, the EC & SHEC was paid by the appellant under the mistake of law, therefore, the time limit in terms of Section 11B of the CEA, 1944 is not applicable and the refund claim filed by the appellant cannot be dismissed as time barred - the impugned order is set aside and the appeal is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
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?