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2008 (4) TMI 254 - HC - Central ExciseWhether Education Cess levied and collected under Section 91 of the Finance Act, 2004 can be considered as a duty of excise for the purpose of grant of refund in cash or by way of self credit under Notification No. 56/2002-CE – above question is directly related to rate of duty, hence only remedy open to the Commissioner is to move the Supreme Court and this Court cannot entertain these applications under Section 35G – appeal is dismissed as not maintainable
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