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2018 (2) TMI 391 - AT - Central ExciseRefund of Education cess and Higher Secondary Education cess relating to area based exemption - N/N. 39/2001 dated 31.07.2011 - Held that: - the issue has been considered by the Hon’ble Supreme Court recently in SRD Nutrients Pvt. Ltd. Vs CCE Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], where it was held that appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - appeal allowed - decided in favor of appellant.
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