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Issues: Whether the appellant was entitled to refund of Education Cess and Higher Education Cess under area based exemption Notification No. 56/2002-C.E.
Analysis: The issue had already been settled by prior Tribunal decisions holding that the area based exemption notification did not extend to Education Cess and Higher Education Cess. On that basis, an assessee located in Jammu and Kashmir could not claim refund of those cesses under the notification.
Conclusion: The appellant was not entitled to refund of Education Cess and Higher Education Cess under Notification No. 56/2002-C.E., and the claim failed.
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