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2011 (1) TMI 791 - CESTAT, NEW DELHIRefund - claim of refund arising in relation to education cess and higher education cess with reference to Notification No. 56/02-C.E. - Revenue states that the issue involved in all these matters relates to the claim by the assessee for refund of the amounts which were paid as Education Cess or Higher Education Cess while availing the benefit in terms of Notification No. 56/02-C.E., dated 14th November 2002 and the factory is situated within the jurisdiction of State of Jammu and Kashmir - Hence, matter is fully covered by the delivered by the Tribunal wherein it has been held that such amount is not refundable to the assessee.
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