2019 (5) TMI 1629

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..... 655 - SUPREME COURT] , 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. This petition is also disposed of with a direction to the respondents to refund the Education Cess as well as Secondary Higher Educa .....

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..... ioner on the basis of the excise duty. 2. Learned counsel for the petitioner would submit that a similar issue was pending adjudication before the Hon ble Apex Court in, Civil Appeal Nos.2781-2790 of 2010 titled 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 .....

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