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2015 (10) TMI 2636 - AT - Central ExciseRefund claim - whether the appellant is entitled to refund of the Education Cess and Higher Education Cess in terms of area based exemption N/N. 56/2002 or not? - Held that: - The issue has been examined by this Tribunal in the case of M/s. Jindal Drugs Ltd. [2009 (8) TMI 812 - CESTAT, NEW DELHI] wherein it has been held that Education Cess and Higher Education Cess is not exempted in terms of said notification - appellant is not entitled to claim refund of Education Cess and High Education Cess - appeal dismissed - decided against appellant.
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