2019 (2) TMI 255

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..... 655 - SUPREME COURT OF INDIA], where it was held that appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - Appeal allowed - decided in favor of appellant. - Appeal No. E/1168/2010-DB - A/12859/2018 - Dated:- 30-11-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (T .....

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..... Patra, Ld. AR appearing on behalf of the Revenue reiterates the findings of the impugned order. Considering the position of the law as laid down by the Hon ble Supreme Court in the case of SRD Nutrients (supra), the issue is no longer under dispute. Accordingly, appellant is entitled for the refund/recredit of Education Cess and Secondary Higher Education Cess under notification no. 39/01-CE. Ac .....

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