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2015 (11) TMI 464 - AT - Central ExciseRefund of education cess - area based exemption - whether the appellants are entitle for refund in respect of Education cess and Secondary and Higher Education Cess paid through cash under Notification No. 56/2002-CE dated 14/11/2002 - Held that:- Education Cess is in nature of piggy back of duty which could not operate in respect of excise duty exempted under the relevant law. When the entitlement to exemption of duty of excise or additional duty of excise which would otherwise being payable under 3(x) in Notification No. 56/2002-CE is undisputed, no duty of education Cess arises in nature of excise duty under section 93 of Finance Act, 2004. Education cess not to be refunded as no provisions or it returns in notification ibid is not sustainable. In view of the above settled legal position, I am of the considered view that the appellant is entitle for the refund of education cess and secondary and higher education cess paid on clearances of the goods under Notification No. 56/2002-CE. Therefore orders in appeal are set aside - Decided in favour of assessee.
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