2026-VIL-749-CESTAT-HYD-CE
  1. Home
  2. 2026-VIL-749-CESTAT-HYD-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of Education Cess (EC) and Secondary Higher Education Cess (SHEC) - The appellant claimed exemption from payment of EC and SHEC under Notification Nos. 28/2010 and 29/2010 when paying Central Excise duty on coal - Refund sanctioning authority later rejected a part of the refund on the ground that there was no evidence that the customers had not availed Cenvat credit on the said payments - The Commissioner (Appeals) issued a show cause notice proposing to recover the sanctioned refund as "erroneous refund" under Section 35A of the Central Excise Act, 1944 - Jurisdiction of the Commissioner (Appeals) to issue the show cause notice and the timeliness of the Departmental appeal against the original order sanctioning the refund – HELD - The findings of the Commissioner (Appeals) that the appellant was not entitled to the exemption from EC and SHEC under Notification Nos. 28/2010 and 29/2010 when paying Central Excise duty on coal are upheld, as the said notifications only exempted EC and SHEC where Clean Energy Cess (CEC) was leviable - On merit, the appellants have no case as the appellants got the refund on the ground that said exemptions were available to them, which was later noted that it was not correct as per legal provisions regarding applicability of EC & SHEC while paying Central Excise duty. EC & SHEC cannot be exempted when they are paying Central Excise duty while clearing the coal - The Commissioner (Appeals) was within his statutory powers under Section 35A to issue the SCN proposing to recover the "erroneous refund", as the relevant time limit under Section 11A(1) read with Explanation (b)(v) to sub-section 14 of Section 11A had not expired - The Departmental appeal against the original refund order is also found to be filed within the prescribed time limit under Section 35E(3). The technical grounds raised by the appellant challenging the timeliness of the departmental appeal and the issuance of the SCN by the Commissioner (Appeals) are rejected. The order of the Commissioner (Appeals) is upheld and the appeal is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA 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

Security-Code
New Code?

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.

Security-Code
New Code?

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?