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TMI Blog2018 (3) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.11.2002 - Held that:- The issue whether the appellants are entitled to refund/ self-credit of education cess/ higher education cess paid by them has been settled by the Hon'ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wherein it has been held that education cess/ higher education cess is continuation of duty paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund/self credit of duty paid through PLA, in terms of N/N. 56/2002-CE dated 14.11.2002 - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... d vs. CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it has been held that education cess/ higher education cess is continuation of duty paid by the assessee. If the assessee is entitled to refund of duty paid through PLA, then for the education cess/ higher education cess also, the assessee is entitled to claim refund/ self-credit. Therefore, we hold that the appellants are entitled to claim re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Limited & others vide Final Order No. 61350-61411/2018 dated 14.03.2018. 5. In view of the above, we hold that the refund/ self credit cannot be restricted in terms of Notification No. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 and the appellants are entitled to claim refund/self credit of duty paid through PLA, in terms of Notification No. 56/2002-CE dated 14.11.2002. With t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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