2019 (10) TMI 1569

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..... on Cess which was paid alongwith the excise duty - period of dispute is September 2013 to March 2015 - HELD THAT:- 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 (11) TMI 655 - SUPREME COURT] where it was observed that the appellant were entitled to the refund of the e .....

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..... Shri S.S.Chattopadhyay, Authorized Representative for the Respondent P.K.CHOUDHARY : The present appeals are filed by the appellants against Order-inOriginal No.23-25/COMM/CE/SLG/15-16 dated 8 January 2016 passed by Commissioner of Customs, Central Excise Service Tax, Siliguri. The sole issue in the present appeals is pertaining to the refund of the Education Cess and Higher Educatio .....

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