TMI Blog2019 (10) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... SRD NUTRIENTS PVT LTD [ 2018 (7) TMI 1655 - SC ORDER] wherein it has been held that the education cess and higher education cess is part of duty in terms of N/N. 56/2002-CE dated 14.11.2002. The appellants are entitled for refund claim of education cess and higher education cess in terms of N/N. 56/2002-CE dated 14.11.2002 - Appeal allowed - decided in favor of appellant. - Appeal No. E/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. CCE, Guwahati- 2017 TIOL- 416- SC-CX wherein it has been held that the education cess and higher education cess is part of duty in terms of Notification No. 56/2002-CE dated 14.11.2002. Therefore, we hold that the appellants are entitled for refund claim of education cess and higher education cess in terms of Notification No. 56/2002-CE dated 14.11.2002. Therefore, we set-aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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