2018 (3) TMI 1600

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..... d of Education/Higher Education Cess - Area Based Exemption availed - Revenue held a view that the assessee-Appellants are not eligible for such refund as exemption is available only to excise duty - Held that:- The issue pertaining to the Education/Higher Education Cess has already been decided by the Hon’ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs CCE, Guwahati [2017 (11) .....

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..... ndent JUDGEMENT Per : Justice (Dr.) Satish Chandra All the appeals have been filed by Revenue pertaining to entitlement of refund of Education/Higher Education Cess paid by the respondents-assessee in respect of final products manufactured and cleared by them availing area based exemption under Notification No. 56/2002-CE dated 14.11.2002. By the impugned orders, the claim of the ass .....

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