2015 (10) TMI 2636

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..... . [2009 (8) TMI 812 - CESTAT, NEW DELHI] wherein it has been held that Education Cess and Higher Education Cess is not exempted in terms of said notification - appellant is not entitled to claim refund of Education Cess and High Education Cess - appeal dismissed - decided against appellant. - E/1128/2012-EX(SM) - Final Order No. A/53122/2015-SM(BR) - Dated:- 7-10-2015 - Shri Ashok Jindal, Membe .....

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..... ppellant s own case for the earlier perioed, therefore, request for adjournment in the matter is rejected and matter is taken up for consideration. 5. On perusal of the record, I find that the issue involved in the matter is whether the appellant is entitled to refund of the Education Cess and Higher Education Cess in terms of area based exemption Notification No. 56/2002 or not. The issue has .....

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