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2009 (3) TMI 739 - CESTAT, KOLKATARefund of education cess - Area based exemption - N/N. 32/99-C.E. - whether the appellants are entitled for refund of education cess which was levied by Finance Act, 2004 under the provisions of Notification No. 32/99-C.E? - Held that: - the provisions of Notification No. 40/01-C.E. and 19/04-C.E. are not parallel to the provisions of the N/N. 32/99-C.E. which is in dispute in the present case. The N/N. 32/99-C.E. provides refund of basic excise duty or additional duty of excise which has been paid from the PLA whereas the N/N. 40/01-C.E. and 19/04-C.E. provide rebate in respect of the whole of duty paid in respect of the exported goods. Excise duty can always be calculated even if it is not collected on notional basis and education cess can be calculated as per provisions of Finance Act, 2004. Appeal dismissed - decided against appellant.
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