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2024 (1) TMI 178 - AT - Central ExciseDenial of refund of education cess and secondary and higher education cess which was paid along with excise duty in terms of Notification No. 56/2002-CE dated 14.11.2002 as amended - HELD THAT:- This issue has been considered by this Tribunal in bunch of appeals and this Tribunal in the case of M/S IND SWIFT LABS LTD, SHREE BALAJI ALLOYS VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH-II AND HOWCO PETROFER LIP, J & K PIGMENTS LTD, PBI METALS PRIVATE LIMITED VERSUS CCE & ST- JAMMU & KASHMIR [2023 (9) TMI 962 - CESTAT CHANDIGARH] has rejected the appeal of the appellant by relying upon the decision of the Hon’ble Apex Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA & OTHERS [2019 (12) TMI 286 - SUPREME COURT] where it was held that a notification has to be issued for providing exemption under the said source of power and that in the absence of notification containing an exemption to such additional duties in the nature of education cess and secondary and higher education cess, they cannot be said to have been exempted. Thus, refund rightly rejected - there are no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant - appeal dismissed.
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