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2018 (4) TMI 1091 - AT - Central ExciseRefund of education/ higher education cess - Revenue is of the view that education cess/ higher education cess is not duty, therefore, in terms of N/N. 56/2002-CE dated 14.11.2002, they are not entitled to claim refund of self credit of the same - Held that: - the issue of refund of education cess/ higher education cess has been settled by the Hon’ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA] wherein it has been held that education cess/ higher education cess arising on account of duty payable by the appellant - refund allowed. Refund of excess duty paid - Held that: - the excess amount paid by the appellant is not towards duty, in that circumstance, refund claim or self credit of said amount cannot be demanded in terms of section 11A of the Central Excise Act, 1944 - refund cannot be rejected. Appeal allowed - decided in favor of appellant.
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