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2021 (6) TMI 1038 - HC - Central ExciseMaintainability of appeal - refund of Education Cess and Higher Education Cess - covered under Section 35L or under Section 35G of the Central Excise Act, 1944? - HELD THAT:- At present learned counsel representing the Appellant-Revenue facing difficulty regarding agreed proposal made before the CESTAT of applicability of the judgment of the M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT] and relying on the same the order was passed. Later the said judgment has been modified by the Hon’ble Apex Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA & OTHERS [2019 (12) TMI 286 - SUPREME COURT]. However, the counsel for the Appellant-Revenue requests for filing a petition for rectification before the CESTAT, the said prayer appears to be justifiable. This appeal, as requested by the counsel representing the Appellant-Revenue, is disposed of, with a liberty to take appropriate recourse of law for rectification of the order of the CESTAT.
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