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2007 (6) TMI 524 - AT - Central ExciseRefund of Education Cess - Area based exemption - Education Cess - Held that: - it is evident that when the exempted amount of duty was required to be refunded for operationalising the exemption, Education Cess, which was in the nature of piggy back duty on the excise duties under the said three Acts, was also required to be refunded, because it was not at all leviable, in view of the entitlement to exemption worked out under Paragraph 2 of the said Notification - appeal allowed.
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