ORDER

Heard Ms N Hawelia, learned counsel for the petitioner and Mr S C Keyal, learned Additional Solicitor General of India.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to refund education cess as well as secondary and higher education cess collected from the petitioner for the period from July, 2004 to January 2015, in terms of notification No. 32/1999 read with 20/2007.

3. Case of the petitioner is that it is an industrial unit located in the State of Assam and is entitled to certain benefits like exemption from payment of central excise duty by way of 100 % refund of the excise duty paid after adjusting CENVAT credited for a period of 10 years under North-East Industrial Policy, 2007 and notification of the Central Government No. 20/2017 dated 24.04.2007. However, education cess as well as secondary and higher education cess were levied and realised from the petitioner. Contention of the petitioner is that since education cess etc. are imposed on excise duty, the same would not be leviable as excise duty itself is exempted under the industrial policy.

4. It is submitted at the bar that in an identical case, i.e., WP(C) No. 5760 of 2018 (Kamakhya Plastics Pvt. Ltd –Vs- Union of India); decided on 27.08.2018, this Court had directed the respondents to refund the education cess including secondary and higher education cess paid by the petitioner for the period during which those were realised. Therefore, learned counsel for the petitioner prays for a similar order.

5. Mr Keyal, learned Assistant Solicitor General of India submits that a decision has been taken by the competent authority in the Ministry of Finance, Government of India, to refund such cess irrespective of whether the assessee has approached the High Court or not.

6. In view of above, respondents, more particularly, respondent Nos. 4, 5 and 6 are directed to refund the education cess including secondary and higher education cess collected from the petitioner during the said period to the petitioner within a period of 3 (three) months from the date of receipt of a certified copy of this order.

7. Writ petition is disposed of.