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2009 (8) TMI 812 - AT - Central ExciseRefund - Notification No. 56/02, dated 14-11-2002 - assessees were permitted to avail the benefit under the said notification either by way of payment of utilizing cenvat credit or by way of duty in cash or in PLA account - It is settled law that the meaning of any term in a taxing statute cannot be understood with reference to even similar term used in the different taxing statute - Once the expression used in the notification clearly discloses that the benefit thereunder are available to the duties leviable under the statues under which the notification has been issued and not to a duty levied under any other enactment, irrespective of the fact that such duty may be of similar in nature, it goes without saying that the benefits under notification would be restricted to the duty paid under the statues under which the notification has been issued - in terms of the notification in question, there was no prohibition for levy and collection of education cess or higher education cess in respect of the levy and payment of excise duty and additional excise duty pertaining to the goods which were entitled for the exemption benefit under the said notification - Decided against the assessee
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