TMI Blog2018 (5) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], has held that education cess/ higher education cess is continuation of duty paid by the assessee. If the assessee is entitled to refund of duty paid through PLA, then for the education cess/ higher education cess also, the assessee is entitled to claim refund/ self-credit - the appellants are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018-EX[DB] - Dated:- 23-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Jatin Mahajan, Advocate for the Appellant(s) Shri Harvinder Singh, A.R. for the Respondent(s) Per : Ashok Jindal The appellants are in appeal against the impugned orders wherein the refund claim filed by them under Notification No. 56/2002-CE dated 14.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher education cess is continuation of duty paid by the assessee. If the assessee is entitled to refund of duty paid through PLA, then for the education cess/ higher education cess also, the assessee is entitled to claim refund/ self-credit. Therefore, we hold that the appellants are entitled to claim refund/ self-credit of education cess/ higher education paid by them through PLA. 4. With re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above, we hold that the refund/ self credit cannot be restricted in terms of Notification No. 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 Notification No. 56/2002-CE dated 14.11.2002. Other than these two issues/grounds, no other issue is pressed in these appeals Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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