2009 (12) TMI 844

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..... ORDER Heard the ld. Jt. CDR for the Department. The appellants made a request by filing a written submission to decide the appeals on merit. 2. As a common issue is involved in these appeals, therefore, they are being taken up for disposal together. 3. In the present appeals, the dispute for consideration is as to whether the education cess and higher education cess which was paid along with ex .....

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..... king into consideration the decisions of the Tribunal now relied upon by the appellants held that the refund of education cess and higher education cess is not admissible. 5. I find that the Notification No. 20/2007-C.E., dated 25-4-2007 is pari materia to Notification No. 56/2002 dated 14-11-2002 as admitted by the appellants in the written submissions. The Tribunal in the case of Jindal Drugs L .....

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