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2009 (12) TMI 844 - AT - Central ExciseRefund claim - whether the education cess and higher education cess which was paid along with excise duty in terms of N/N. 20/2007-C.E., dated 25-4-2007 as amended are also refundable along with excise duty paid under the said Notification? - Held that:- Notification No. 20/2007-C.E., dated 25-4-2007 is pari materia to Notification No. 56/2002 dated 14-11-2002. Held that:- The Tribunal in the case of Jindal Drugs Ltd. & Others [2009 (8) TMI 812 - CESTAT, NEW DELHI] held that the refund of education cess and higher education cess under Notification No. 56/2002 dated 14-11-2002 is not admissible. Appeal dismissed - decided against appellant.
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