TMI Blog2018 (3) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation Cess and Higher Education Cess is allowed - appeal allowed in part. - MA (ROA)-75010 & 75011/18 & Ex.Appeal Nos.75634/14 & 75598/15 - ORDER NO.MO/75441-75442/F/O/75606-75607/2018 - Dated:- 19-3-2018 - SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND SHRI C. J. MATHEW, TECHNICAL MEMBER For the Appellant : Shri Shovendu Banerjee, Adv. For the Respondent : Shri S. Mukhopadhyay, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation Cess and Higher Education Cess, which were paid along with Excise duty, once the Excise duty itself was exempted 3. Thus, the claim of the refund of the Education Cess and Higher Education Cess is allowed in view of the ratio laid down by the Hon ble Supreme Court. 4. During the course of argument, regarding the other issues, both sides repeated what was submitted earlier. 5. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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