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<h1>Refund of education cess allowed by CESTAT Chandigarh based on Notification No. 56/2002-CE</h1> The Appellate Tribunal CESTAT Chandigarh allowed the appeals, holding that the appellant can claim a refund of education/higher education cess paid in ... Refund of education/ higher education cess - amount paid in terms of N/N 56/2002-CE dated 14.11.2002 - HELD THAT:- The issue has been settled by the Hon'ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT], it is held that assessee is entitled to claim refund/ self credit of education/higher education cess, which is a part of duty, as per Notification No. 56/2002-CE dated 14.11.2002. The impugned orders set aside - appeal allowed. The Appellate Tribunal CESTAT Chandigarh allowed the appeals, stating that the appellant is entitled to claim refund of education/higher education cess paid as per Notification No. 56/2002-CE dated 14.11.2002, following the decision in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC).
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