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1. Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

2. The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir,...

3. Refund of education cess - area based exemption - appellant is entitle for the refund of education cess and secondary and higher education cess paid on clearances of...

4. Area based exemption - Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and...

5. Area Bases Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and S & H Cess...

6. Benefit of Notification No.56/2002 - area based exemption - Whether assesse was entitled to self-credit or was required to pay duty in cash out of their PLA - stay granted - AT

7. Area based exemption - A unit availing of exemption under Notification No.56/2002 –CE cannot utilize BED credit for payment of education cess and S & H cess which are...

8. Exemption under Notification No. 56/2002-CE dated 14/11/02 - Renumbering of khasra numbers - area based exemption - assessee, for none of his fault, should not be...

9. Whether education cess and higher education cess paid through PLA is refundable in terms of Notification No. 56/2002-C.E - Unit is located J&K - held No - AT

10. Area bases Exemption Notification No.56/2002 - payment of duty without utlizing Modvat / Cenvat Credit and claiming refund of duty paid in cash thereafter - Inadvertent...

11. Refund of the duty paid through PLA - J & K - Exemption Notification No. 56/2002-C.E – it is not the condition of the Notification that the unit must also be located in...

12. Area based exemption - Recovery of refund of Refund of NCCD - The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional...

13. Interest on delayed refund - area based exemption - there was no distinction between refund under Area Based Exemption Notification and other refunds u/s 11B and...

14. Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

15. Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC