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2018 (10) TMI 1627 - AT - Central ExciseRefund of Education Cess - N/N. 39/2001-CE - Held that:- Hon’ble Supreme Court in SRD Nutrients (P) Ltd. [2017 (11) TMI 655 - SUPREME COURT OF INDIA] considering the very same issue particularly on the area based exemption notification held that Education Cess being a duty of excise is exempted under area based exemption notification - appeal allowed - decided in favor of appellant.
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