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2018 (11) TMI 1511 - AT - Central ExciseRecovery of refund - it was alleged that refund was erroneously sanctioned - Revenue has not challenged the order of sanctioning the refund claim - Held that:- The Revenue has not challenged the order of sanctioning the refund claim - provisions of Section 11A of the Act are not applicable to the facts of this case - demand not sustainable. The adjustment of refund is also not sustainable. Hence, the demand on account adjustment of refund is set aside. Denial of refund of education cess and higher education cess in terms of Notification No.56/02-CE dt.14.11.2002 - Held that:- As the issue has been settled by Hon’ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Ltd. vs. CCE- Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], therefore the appellant is entitled to claim refund of education cess and higher education cess paid by the appellant in terms N/N. 56/02-CE dt.14.11.2002. Appeal allowed - decided in favor of appellant.
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