2018 (12) TMI 1174

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..... ntitled for the refund of Education Cess and Secondary & Higher Education Cess under N/N. 39/01-CE - appeal allowed - decided in favor of appellant. - Appeal No. E/1235-1258/2010-DB - A/12868-12891/2018 - Dated:- 20-12-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri Aditya Tripathi (Advocate) For the respondent: Shri L. Patra, Asst. .....

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..... down by the Hon ble Supreme Court in the case of SRD Nutrients (supra), the issue is no longer under dispute. Accordingly, appellant is entitled for the refund of Education Cess and Secondary Higher Education Cess under notification no. 39/01-CE. Accordingly, the impugned order is set aside. The appeal is allowed. (Pronounced in the open Court on 20.12.2018) - - TaxTMI - TMITax - Central .....

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