TMI Blog2018 (10) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... N/N. 19/2008-CE dated 27.03.2008 and 34/2008- CE dated 10.06.2008, there are some restrictions for refund/ self credit to the appellants, instead self credit/ refund of duty paid through PLA. Refund/ self-credit of education cess/ higher education - Held that:- The appellants are entitled to claim refund/ self-credit of education cess/ higher education paid by them through PLA - issue decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JAMMU AND KASHMIR HIGH COURT], wherein the Hon’ble High Court quashed the notifications in question. Therefore, in terms of N/N. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA. Appeal allowed - decided in favor of appellant. - Appeal No. E/51902-51904,54769-54770,51903/2014 - A/63104-63108/2018-EX[DB] - Dated:- 30-8-2018 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid through PLA. 2. Heard the parties. 3. Considering the fact that the issue whether the appellants are entitled to refund/ self-credit of education cess/ higher education cess paid by them has been settled by the Hon'ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it has been held that education cess/ higher ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (J K), wherein the Hon ble High Court quashed the notifications in question. Therefore, in terms of Notification No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA. 5. The Revenue s objection that the Division Bench of the Hon ble High Court of Jammu Kashmir has dealt the matter wherein the Hon ble High Court allowed 50% of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra). Moreover, we also take note of the fact that the vires of the notifications in question has been challenged by various parties in the case Unicorn Industries vs. UOI 2013 (289) ELT 117 (Sikkim), VVF Limited vs. UOI 2017 (349) ELT 20 (Guj.) and the respective Hon ble High Courts also quashed the notifications in question. 7. In view of the above, we hold that the refund/ self c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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