Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944: s.5A(/) - Grant of exemption - From excise duty - Of all goods cleared from the north-east States - By Notification dated 25.4.2007 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944: s.5A(/) - Grant of exemption - From excise duty - Of all goods cleared from the north-east States - By Notification dated 25.4.2007 - Notification provided that assessee would be entitled to re/imd of duty paid other than the duty paid by way of utilisation of CENVAT credit under CENVAT Credit Rules, 2004 - By Finance Act, 2004 Education Cess and Higher Education Cess also imposed which are surcharge 011 the excise duty - Education cess and Higher Education Cess also levied and collected from the manufacturers who had set up their units in north-east areas, along with the excise duty - However; while refunding the excise duty paid, Education Cess and Higher Education Cess were not refunded - Whether Education Cess or Higher Education Cess were refundable with refund of excise duty as per the Notification - Held: It is clear from circular dated August JO, 2004 and Circular dated April 8, 2004 that Government itself had taken the position that where whole of excise du~v is exempted, even the Education and Higher Education Cess would not he payable - When there is no excise duty payable, there would no Education Cess - Notification 2012007-C.E. dated 25 Apr.2007. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 1092 |
Petitioner | MIS. SRD NUTRIENTS PRIVATE LIMITED |
Respondent | COMMISSIONER OF CENTRAL EXCISE GUWAHATI |
SCR | [2017] 11 S.C.R. 43 |
Judgement Date | 2017-11-10 |
Case Number | 2781-2790 |
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