TMI Blog2018 (8) TMI 1815X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. The respondents are directed to refund the Education Cess as well as Secondary Higher Education Cess, which was collected from the petitioner along with excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d M/s SRD Nutrients Private Limited v. Commissioner of Central Excise Guwahati , the appeals have been allowed and the petitioner therein have been held entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty on the ground that the excise duty itself was exempted from levy. He further submits that the Review Petition (C) D. No. 6714 of 2018 was filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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