2013 (5) TMI 321

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..... nt application. Notices have been sent repeatedly but being returned back un-served. The matter being four years old, there is no point in keeping the matter pending. Accordingly, with the consent of DR, both the appeals are taken up for hearing. 2. The learned DR Shri Jain submits that levy of cess is no more in res integra. Revenue has succeeded in a batch of appeals disposed and reported in CC .....

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..... o 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 No. 56/2002 dated 14.11.2002. hence the order passed by the Commissioner (Appeals) could not be sustained and is liable to be set aside and order passed by the original authority to be restored with all consequential results. 3. In view of t .....

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