2026-VIL-643-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Admissibility of Education Cess (EC) and Secondary and Higher Education Cess (SHEC) for refund under Notification No. 56/2002-Central Excise - Appellant availed the benefit of the area-based exemption under Notification No. 56/2002-Central Excise dated 14.11.2002 - Denial of refund on ground that appellant has availed inadmissible self-credit of EC and SHEC - Whether the appellants are eligible for the refund of EC and SHEC under Notification No. 56/2002-Central Excise dated 14.11.2002 – HELD - The issue has been settled by the Hon'ble Supreme Court in the case of Unicorn Industries, wherein the apex court held that when the notification does not provide for refund of EC and SHEC, they cannot be said to have been exempted. The provisions of Notification No. 56/2002-Central Excise dated 14.11.2002 being pari materia to the notification considered by the Hon'ble apex court, the ratio of the case of Unicorn Industries is fairly applicable - The appellants are not eligible for the refund of EC and SHEC. However, though the adjudicating authority has recorded the submissions of the appellants that the inadmissible refund availed by them on account of EC and SHEC has been reversed by them, there is no specific finding by the original or first appellate authority that the demanded refund has already been reversed by the appellants - The impugned demand is set aside and the appeals are allowed by way of remand for verification of the fact that the appellants have reversed the excess credit on account of EC and SHEC availed by them - The appeals are allowed by way of remand
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