BANSWARA SYNTEX LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner has challenged the order of revisional authority annexure 5 dated 31st July 2006 withdrawing the claim to rebate on exports of goods manufactured by the petitioner relating to education cess payable under the Finance Act, 1994 which came into effect w. e. f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said Act of 1994.

(3.) FOR reaching this conclusion, the revisional authority relied on notification dated 6/9/2004, Annex. 1 attached to the writ petition in which an Explanation was appended defining 'duty' for the purpose of notification. The definition of `duty' was inclusive one and it included under clause (g) "education Cess" on excisable goods as levied under clause 81 read with clause 83 of the Finance Bill 2/2004. Considering that under this Notification alone rebate on Education Cess was allowed in terms of Rule 18 of the Central Excise Rules, 2002, the revisional authority held that prior to issuance of notification dated 6/9/2004, no rebate was available on Education Cess which become payable on commencement of Finance Act of 2004 w. e. f. 9/7/2004.