Order Date – 07 February 2024

Parties – M/s Jindal Photo Limited Vs Commissioner of C.E. & S.T. Jammu

Facts –

• The Appellant, M/s Jindal Photo Limited, claim for refund in respect of Education Cess and S&H Education Cess was rejected by the original authority and on appeal filed before Hon’ble CESTAT remanded the same.
• At the same time, parallel proceedings for recovery of the self ­credit/refund erroneously taken were adjudicated and the Hon’ble CESTAT granted the refund. Further, in compliance of the remand the Commissioner (Appeals) dismissed the appeal.

Issue –

• Whether refund claim on account of Education Cess and S&H Education Cess paid through PLA is admissible?

Order –

• The Tribunal observed that pursuant to CESTAT’s Order dated 25.10.2010, the appellant duly applied for refund of the amount so deposited and was granted by the original authority vide its order dated 11.03.2019 wherein the Original authority has also observed that the appellant is entitled for refund of Education Cess and S&H Education Cess and by following the decisions of the CESTAT, the Original authority has rightly granted the refund.
• Since in the parallel proceedings for recovery of the self-credit/refund in respect of Education Cess and S&H Education Cess has been settled up to the Hon’ble Apex Court and the decision of the Tribunal dated 25.10.2018 holding that the appellant is entitled to the refund of Education Cess and S&H Education Cess and the said order has been complied with by the Revenue.
• In view of these circumstances the impugned order is not sustainable in law and the appeal is allowed.