2011 (1) TMI 791

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..... unts which were paid as Education Cess or Higher Education Cess while availing the benefit in terms of Notification No. 56/02-C.E., dated 14th November 2002 and the factory is situated within the jurisdiction of State of Jammu and Kashmir - Hence, matter is fully covered by the delivered by the Tribunal wherein it has been held that such amount is not refundable to the assessee. - 2417-2421/2009 .....

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..... employment of more than 25% over and above the base employment as on 19th September 2004. The orders passed on 9th November 2009 in stay applications, however, were pertaining to issue pertaining to the claim of refund arising in relation to education cess and higher education cess with reference to Notification No. 56/02-C.E., dated 14th November 2002 in cases where the factory is situated in the .....

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..... tal Representative. Para 2 of the stay order reads thus : Learned D.R. states that the issue involved in all these matters relates to the claim by the assessee for refund of the amounts which were paid as Education Cess or Higher Education Cess while availing the benefit in terms of Notification No. 56/02-C.E., dated 14th November 2002 and the factory is situated within the jurisdiction of Stat .....

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