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2019 (10) TMI 163 - AT - Central ExciseRefund of education cess and higher education cess - N/N. 56/02 dated 14.11.2002 - HELD THAT:- The said issue has been decided by the Hon’ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT] wherein it has been held that the assessee is entitled to claim refund of education cess and higher education cess paid by them in terms of N/N. 56/02 dated 14.11.2002 - Appeal allowed - decided in favor of appellant.
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