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2017 (6) TMI 1093 - AT - CustomsRefund claim - excess amount of education cess paid by them on DTA clearances during the period from June 2006 to September 2007 - Held that: - The issue which is involved in the present appeal has been settled by the Larger Bench by this Tribunal in the case of Kumar Arch Tech Pvt. Ltd. vs. CCE [2013 (4) TMI 482 - CESTAT NEW DELHI], where it was held that the education cess and S&H cess would be chargeable only once under Section 93 of Finance Act, 2004 and Section 138 of Finance Act, 2007 on the sum of basic customs duty and Additional customs duty - Since in this case also, the learned Commissioner (A) has held that assessee is not liable to pay Education Cess third time, the issue is squarely covered in favor of the assessee by Larger Bench decision of this Tribunal - appeal dismissed - decided against Revenue.
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