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2018 (4) TMI 1154 - AT - Central ExciseRefund claim - education/ higher education cess - N/N. 56/2002-CE dated 14.11.2002 - N/N. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 - Held that: - the notifications in question have been examined by the Hon'ble J & K High Court in the case of Reckit Benckiser vs. UOI [2010 (12) TMI 237 - JAMMU AND KASHMIR HIGH COURT], wherein the Hon'ble High Court quashed the notifications in question - Therefore, in terms of Notification No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA. The refund/ self credit cannot be restricted in terms of N/N. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 and the appellants are entitled to claim refund/self credit of duty paid through PLA, in terms of N/N. 56/2002-CE dated 14.11.2002. Appeal allowed - decided in favor of appellant.
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