2013 (5) TMI 321

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..... cise duty pertaining to the goods which are entitled for the exemption benefit under the said notification.There is no question of refund of education cess or higher education cess paid in the matter in hand by those who have availed the benefit under exemption Notification. Thus, the order passed by the Commissioner (Appeals) could not be sustained and is liable to be set aside and order passed b .....

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..... or the reasons stated above, therefore, we find that in terms of the notification in question, there was no prohibition for levy and collection of education cess or higher education cess in respect of the levy and payment of excise duty and additional excise duty pertaining to the goods which are entitled for the exemption benefit under the said notification. The said notification nowhere exempts .....

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