TMI Blog2018 (3) TMI 1710X X X X Extracts X X X X X X X X Extracts X X X X ..... o on the ground of restrictions imposed under N/N. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008. Held that:- Whether the appellants are entitled to refund/ self-credit of education cess/ higher education cess paid by them has been settled by the Hon'ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati [2017 (11) TMI 655 - SUPREME COURT OF INDIA], wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA, relying on the decision of this Tribunal in the case of M/s. Biostadt India Limited others [2018 (4) TMI 1154 - CESTAT CHANDIGARH] - refund allowed. The refund/ self credit cannot be restricted in terms of N/N. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Notification No. 56/2002-CE dated 14.11.2002 and, (b) in terms of Notification Nos. 19/2008-CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008, there are some restrictions for refund/ self credit to the appellants, instead self credit/ refund of duty paid through PLA. 2. Heard the parties. 3. Considering the fact that the issue whether the appellants are entitled to refund/ self-cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund/self-credit as restricted by these notifications or not. After hearing the parties, we find that the notifications in question have been examined by the Hon ble J K High Court in the case of Reckit Benckiser vs. UOI 2011 (269) ELT 194 (J K), wherein the Hon ble High Court quashed the notifications in question. Therefore, in terms of Notification No. 56/2002-CE dated 14.11.2002, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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