Refund of cess on Oil Industry Development Cess available as burden not passed on to buyer

Oil and Natural Gas Corporation Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that refund claim of Education Cess (EC) and Secondary and Higher Education Cess (SHEC) on Oil Industry Development Cess (OID Cess) u/s 11B of the Central Excise Act, 1944 duly available as proved that burden of OID cess is not passed on to the buyer. Facts- The appellants are engaged in manufacture of crude oil falling under Chapter sub-heading 29094000 of CETA 1985. Appellant filed refund claim on 04.02.2014 for an amount of Rs.19,13,96,099/- being the Education Cess (EC) ...