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2018 (10) TMI 831 - HC - Central ExciseRefund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - excise duty became exempt - whether the education cess and higher education cess were a part of the excise duty? - Held that:- The said issue was finally decided by the Hon’ble Supreme Court in M/s SRD Nutrients Private Limited –vs- Commissioner of Central Excise, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], where it was held that the appellants therein were entitled to a refund of the education cess and the higher education cess, which was paid along with the excise duty, once the excise duty itself was exempted from levy. This Court directs the respondents in the Department of Excise/Goods and Services Tax of the Government of India, more particularly the respondent Nos. 4 to 6 to make an appropriate calculation and thereupon refund the education cess and the higher education cess paid by the petitioner from January, 2008 to December, 2015 - Appeal allowed by way of remand.
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