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2019 (3) TMI 1769 - GAUHATI HIGH COURTRefund of education cess as well as secondary and higher education cess collected from the petitioner as per N/N. 32/1999 read with 20/2007 - period from July, 2004 to January 2015 - HELD THAT:- The issue decided in the case of Kamakhya Plastics Pvt. Ltd –Vs- Union of India [2018 (8) TMI 1955 - GAUHATI HIGH COURT], this Court had directed the respondents to refund the education cess including secondary and higher education cess paid by the petitioner for the period during which those were realised. The respondent Nos. 4, 5 and 6 are directed to refund the education cess including secondary and higher education cess collected from the petitioner during the said period to the petitioner within a period of 3 (three) months from the date of receipt of a certified copy of this order - petition disposed off.
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