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 Cause Notice dated 29.09.2014 was issued proposing to reject the refund claim on the ground that the Appellant did not file any Appeal against the Adjudication orders.

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