2018 (9) TMI 1820

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..... 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 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/ .....

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..... act that the issue whether the appellant is 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 (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 i .....

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