MAITHAN ALLOYS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, in essence, by medium of this petition has prayed for issue of a direction, in terms of Notification No.20/2007 dated 25.04.2007, to command the respondetns to refund the Education Cess as well as Secondary & Higher Education Cess collected from the petitioner on the basis of the excise duty.

(2.) Mr. N Mozika, learned counsel for the respondents No.4 to 6 would submit that a similar issue was pending adjudication before the Hon'ble Apex Court in, Civil Appeal Nos.2781-2790 of 2010 titled "M/s SRD Nutrients Private Limited v. Commissioner of Central Excise Guwahati", the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. He further submits that the Review Petition (C) D. No. 6714 of 2018 was filed before the Hon'ble Apex Court same stand dismissed on 10.07.2018.

(3.) In view of consensus reached, petition is disposed of with a direction to the respondents to refund the Education Cess as well as Secondary & Higher Education Cess, which was collected from the petitioner along with excise duty, within a period of three months from today.