2018 (3) TMI 1600

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..... GARH - TMI
CESTAT CHANDIGARH - AT
Dated:- 6-3-2018
Appeal Nos. E/837-840, 972-973, 1067-1070, 1260, 1263, 1264/2008 E/1318, 1321, 1322, 1330-1332, 1335-1337, 1580-1582/2008-DB E/Cross/234/2008 in Appeal No. E/972/2008) - Final Order No. 60444-60491/2018
Central Excise
Hon'ble Mr. Justice (Dr.) Satish Chandra, President and Hon'ble Mr. B. Ravichandran, Member (Technical) Shri R.K. H .....

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..... t the issue pertaining to the Education/Higher Education Cess has already been decided by the Hon'ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it was observed that the assessee-Appellants are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted .....

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