2013 (9) TMI 1026 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI decided that the appellant is not entitled to a refund of Education Cess and Higher Education Cess under notification No. 56/2002. The issue has been previously settled by the Tribunal, stating that these cess are not exempted for the assessee in J & K. The appeals were rejected.