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2008 (4) TMI 277 - HC - Central ExciseDenial of refund of Education Cess under the provisions of the Notification under clause 40 of 2001-C.E., even though refund of Cenvat credit on the export consignments has already been granted to the petitioner - just as excise duty amount was paid from CENVAT Credit Account, so also Education Cess was also paid from the same CENVAT Credit Account. Therefore, when the petitioner is found entitled to get refund of the excess duty amount, there is no reason to deny refund of the Education Cess
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