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TMI Blog2018 (8) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, it is not proper for this Tribunal to pass any order at this stage. If the appellant is entitled for the refund of basic duty, whether they are also entitled for refund of education cess? - Held that:- Since it is refund of the amount of basic duty, the same also may be decided along with the issue of Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led for refund of education cess. 2. Shri R. Subramanya Ld. Counsel appearing on behalf of the appellant submits that on this issue, Hon ble Gujarat High Court in the case of VVF Ltd. Vs. UOI 2017 (349) ELT 20 (Guj.) held both the notifications as ultra virus. This judgement was challenged by the Revenue before the Hon ble Supreme Court. Vide an interim order dated 13.01.2012, the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is pending before the Hon ble Supreme Court, therefore, it is not proper for this Tribunal to pass any order at this stage. As regard the issue of education cess, since it is refund of the amount of basic duty, the same also may be decided along with the issue of Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 as and when it is finally decided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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