TMI Blog2018 (11) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... s of this case - demand not sustainable. The adjustment of refund is also not sustainable. Hence, the demand on account adjustment of refund is set aside. Denial of refund of education cess and higher education cess in terms of Notification No.56/02-CE dt.14.11.2002 - Held that:- As the issue has been settled by Hon’ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Ltd. vs. CCE- Guwah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.E/3701/2012, the refund amount has been adjusted by the Revenue for the demand confirmed in the impugned order in Appeal No.E/421/2010. 2. Heard the parties. 3. The case of the Revenue is that the appellant is not entitled to claim refund for outward transportation charges under Notification No.56/02-CE dt.14.11.2002. Since the appellant has filed the refund claim which was sanctioned and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order No.62192-62193/2018 dt.20.3.2018, wherein this Tribunal has observed as under:- 5. Heard the parties, considered the submissions. After hearing the contentions of both sides, we find that the issue emerges before us is that, as refund claim was sanctioned to the appellant, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this was clearly impermissible inasmuch as what is required to be done in a manner prescribed by law, ought to be done in that manner only or not at all. We hold that provisions of Section 11A of the Act are not applicable to the facts of this case. Accordingly, demand against the appellant is not sustainable. 5. Therefore, the demand confirmed by impugned order in Appeal No.E/421/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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