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2018 (12) TMI 1096 - AT - Central ExciseRefund of Education Cess and Secondary Higher Education Cess - Area Based Exemption availed - N/N. 39/2001-CE dated 31.07.2001 - Held that:- The issue is no longer res integra as the eligibility of the refund of Education Cess and Secondary Higher Education Cess has been decided in favor of the assessee by the Hon’ble Supreme Court in the SRD Nutrients (P) Ltd. [2017 (11) TMI 655 - SUPREME COURT OF INDIA], where it was held that The 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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