TMI Blog2018 (3) TMI 2028X X X X Extracts X X X X X X X X Extracts X X X X ..... CHANDIGARH - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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