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2018 (3) TMI 2028 - AT - Central ExciseRefund of Education/Higher Education Cess paid by the respondents-assessee in respect of final products manufactured and cleared by them availing area based exemption under Notification No. 56/2002-CE dated 14.11.2002 - HELD THAT:- Both sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided by the Hon’ble Supreme 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 was observed that the assessees are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted. It is made clear that except for the education cess/higher education cess, no other issue/ground is being pressed in these appeals. By following the ratio laid down by the Hon’ble Supreme Court, there are no reason to interfere with impugned orders where the refund claims of the assessees pertaining to Education/Higher Education Cess were allowed. All the appeals filed by the Revenue are dismissed.
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