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2018 (3) TMI 2009 - AT - Central ExciseRefund of education/ higher education cess - amount paid in terms of N/N 56/2002-CE dated 14.11.2002 - HELD THAT:- The issue has been settled 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], it is held that assessee is entitled to claim refund/ self credit of education/higher education cess, which is a part of duty, as per Notification No. 56/2002-CE dated 14.11.2002. The impugned orders set aside - appeal allowed.
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