Refund of Education Cess and Higher Education cess under North East Industrial Policy – The petitioner an industrial unit, claims to be entitled to certain benefits as regards exemption from excise duty as per the North East Industrial Policy, as contained in the Office Memorandum dated 24.12.1997 and the subsequent notifications. As per the Finance Act of 2004, an education cess and a higher education cess was levied on all excisable goods in addition to any other duties of excise chargeable on such goods under the Central Excise Act. Accordingly the petitioner, apart from the excise duty, had also paid the education cess and the higher education cess as introduced by the Finance Act of 2004.Under the industrial policy of 1997, the petitioner was refunded the amount of central excise duty. The petitioner claimed for refund of education cess and the higher education cess paid on all excisable goods, as these were a part of the excise duty. The said issue was finally decided by the Hon’ble Supreme Court in Civil Appeal Nos.2781-2790 of 2010 (M/s SRD Nutrients Private Limited –vs- Commissioner of Central Excise, Guwahati) and other similar civil appeals by its judgment and order dated 10.11.2017.
Held that:- The Hon’ble High directed the respondents to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by the petitioner from May, 2008 to February, 2015.—Kamakhya Plastics Pvt. Ltd. Vs Union of India And 6 Ors.  03 TAXLOK.COM 102 (Gauhati)