2019 (10) TMI 1436

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se
Refund of the Education Cess and Higher Education Cess which was paid alongwith the excise duty - period July 2008 to March 2009 and April 2009 to February 2010 - HELD THAT:- Both the parties have agreed that the issue is squarely covered by the ratio laid down by the Hon ble Supreme Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeals is pertaining to the refund of the Education Cess and Higher Education Cess which was paid alongwith the excise duty. Period of dispute is July 2008 to March 2009 and April 2009 to February 2010 respectively. 2. During the course of arguments, both the parties have agreed that the issue is squarely covered by the ratio laid down by the Hon'ble Supreme Court in the case of SRD Nutrients P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X