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2013 (7) TMI 437 - CESTAT NEW DELHIRefund claim of education cess and S&H education – exempted goods - Held that:- As per Hon'ble Himachal Pradesh High Court in the case of Indo Farm Tractors & Motors Ltd. v. Union of India – [2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH], while interpreting the provisions of Finance Act, 2004 vide which the education cess was levied held that in case the goods are exempted from payment of basic duty, the education cess is leviable - refund claim of education cess and S&H education was not entertainable. Decided against the Assessee.
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