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2018 (8) TMI 2128 - AT - Central ExciseDenial of education cess and higher education cess - duty paid by availing the benefit of education cess and higher education cess also dis-allowed - HELD THAT:- Considering the fact that the issue has been settled by the Hon’ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT], wherein it has been held that education cess/ higher education cess is consequent to duty payable by the assessee-appellants. In that circumstances, the assessee-Appeal appellants are entitled to claim refund of education cess and higher education cess. Consequently, the said dis-allowance of rejection of refund claim as well as dis-allowance of the self credit of the same cannot be denied to the appellants. The impugned order qua the issue of education cess/higher education cess set aside - appeal disposed off.
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