TMI Blog2018 (12) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ss has been decided in favor of the assessee by the Hon’ble Supreme Court in the SRD Nutrients (P) Ltd. [2017 (11) TMI 655 - SUPREME COURT OF INDIA], where it was held that The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - appeal allowed - decided in favor of appellant. - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SRD Nutrients (P) Ltd. Vs CCE Guwahati 2017 (355) ELT 481(SC). He further submits that this Bench has also following the said Supreme Court judgement, passed Order No. A/12220-12228/2018 in the matter of Asr Multi Metals (P) Ltd. He also placed reliance on the following judgements. Genus Electrotech Ltd. Order No. A/11439-11443/2018 Shaifali Rolls Ltd. 2018 (2) TMI 391 (Ces-Amd) Ms. M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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