Limitation under section 11B not applies to Cess on paper

Uniglobal Paper Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Held that since Cess on Paper is not a duty of excise, the provisions of Section 11B of the Central Excise Act would not apply. Facts- Post issuance of show cause notice, appellant made payment of Education cess and Secondary & Higher Education Cess on Paper Cess. However, CBIC issued a circular no. 978/2/20214-CX dated 07.01.2014 stating that Education Cess and Secondary and Higher Education Cess is not to be calculated on other Cesses. Accordingly, the appellant filed the refund claim. Thereafter, a Show Ca...