TMI Blog2018 (3) TMI 2028X X X X Extracts X X X X X X X X Extracts X X X X ..... CHANDIGARH - TMI - CESTAT CHANDIGARH - AT - Dated:- 7-3-2018 - E/889,2390-2394,2165-2167,2169,2395-2396,2403-2416/2009, 2422-2427,2660-2677/2009-DB (E/Cross/181/2009 in E/2165/2009) - Final Order No. ................ - Central Excise - Refund of Education/Higher Education Cess paid by the respondents-assessee in respect of final products manufactured and cleared by them availing area based exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aims of the assessees pertaining to Education/Higher Education Cess were allowed. All the appeals filed by the Revenue are dismissed. - HON BLE MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND HON BLE MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Appellant : Shri R.K. Hasija, Shri A.S. Gill, Shri V.M. Doiphode, Shir Gautam Chugh, Shri S.K. Malhotra, Shri Naveen Bindal, Shri Veer Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Hon ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it was observed that the assessees are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted. It is made clear that except for the education cess/higher education cess, no other issue/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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