2019 (10) TMI 1436

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..... the Hon ble Supreme Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 (11) TMI 655 - SUPREME COURT] where it was observed that the appellant were entitled to the refund of the education cess and higher education cess which was paid alongwith the excise duty once the excise duty itself was exempted from levy. The claim of the appellan .....

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..... of the Education Cess and Higher Education Cess which was paid alongwith the excise duty. Period of dispute is July 2008 to March 2009 and April 2009 to February 2010 respectively. 2. During the course of arguments, both the parties have agreed that the issue is squarely covered by the ratio laid down by the Hon ble Supreme Court in the case of SRD Nutrients Private Limited vs. CCE [2017 (TIOL .....

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