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Refund of cess on Oil Industry Development Cess available as burden not passed on to buyer
Case Law Details
- Case Name
- Oil and Natural Gas Corporation Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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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) ...
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