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2023 (9) TMI 962 - CESTAT CHANDIGARHRefund of education cess and secondary and higher education cess paid along with excise duty - N/N. 56/2002-CE dated 14.11.2002 as amended - HELD THAT:- The issue is no more res-integra and stands finally decided by the decision of the Hon'ble Supreme Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA & OTHERS [2019 (12) TMI 286 - SUPREME COURT] wherein the Hon'ble Apex Court, after considering the provisions of Notification No. 71/2003-CE dated 09.09.2003 has held that a notification has to be issued for providing exemption under the said source of power and that in the absence of notification containing an exemption to such additional duties in the nature of education cess and secondary and higher education cess, they cannot be said to have been exempted. Further, the provisions of Notification No. 56/2002- CE dated 14.11.2002 are pari-materia to the provisions of Notification No. 71/2003-CE dated 09.09.2003. By following the ratio of the decision in the case of M/s Unicorn Industries, there is no infirmity in the impugned order vide which the refund of the education cess and higher secondary education cess has been denied. Impugned order upheld - appeal dismissed.
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