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2018 (12) TMI 1174 - CESTAT AHMEDABADRefund of Education Cess and Secondary & Higher Education Cess paid from PLA - area based exemption under notification 39/01-CE dated 31/07/2001, availed - Held that:- Issue decided in the case of SRD Nutrients Pvt. Ltd. Vs. CCE [2017 (11) TMI 655 - SUPREME COURT OF INDIA] - appellant is entitled for the refund of Education Cess and Secondary & Higher Education Cess under N/N. 39/01-CE - appeal allowed - decided in favor of appellant.
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