2018 (12) TMI 1096

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..... Shri Dhaval Shah (Advocate) For Respondent: Shri Amit Mishra (A.R.) ORDER Per: Ramesh Nair The common issue involved in all the appeals is whether the appellant are entitled for refund of Education Cess and Secondary Higher Education Cess under the Area Based Exemption Notification No. 39/2001-CE dated 31.07.2001. 2. None appeared in the appeals of Ruchi Soya Industries Ltd. However, Sh. .....

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..... on made by both the sides, we find that the issue is no longer res integra as the eligibility of the refund of Education Cess and Secondary Higher Education Cess has been decided in favour of the assessee by the Hon'ble Supreme Court in the SRD Nutrients (P) Ltd. (supra). Accordingly, the impugned orders are set aside and the appeals are allowed. (Dictated and pronounced in the open court)
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