2018 (8) TMI 1078

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..... Mr. Ramesh Nair The issue involved in the present appeal No. E/568/2010 is whether the restriction for refund under Notification No. 39/2001-CE dated 31.07.2001 imposed vide Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 is applicable or otherwise. The additional issue is also involved is, that if the appellant is entitled for the refund of basic dut .....

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..... f education cess was not independently decided by the lower authorities. However, the issue decided by the lower authorities regarding Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008. Therefore, the issue of education cess was not decided by the lower authorities. 4. We have considered the submission made by both sides and perused the records. We find .....

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