Refund of education cess and higher education cess was accepted under the duty-based exemption notification.

Education cess and higher education cess, when treated as part of duty, were held eligible for refund or self-credit under Notification No. 56/2002-CE because the issue was considered settled by the Supreme Court in SRD Nutrients Pvt. Ltd. The Tribunal accepted that the notification's benefit extended to these cesses and, on that basis, the impugned orders were set aside with consequential relief.

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Issues: Whether the assessee was entitled to refund or self-credit of education cess and higher education cess paid under Notification No. 56/2002-CE dated 14.11.2002.

Analysis: The issue was treated as settled by the Supreme Court in SRD Nutrients Pvt. Ltd. and the Tribunal accepted that education cess and higher education cess, being part of duty, were refundable or eligible for self-credit under the notification. No other issue was pressed.

Conclusion: The assessee was held entitled to refund or self-credit of education cess and higher education cess under Notification No. 56/2002-CE dated 14.11.2002.

Final Conclusion: The impugned orders were set aside and the appeals were allowed with consequential relief.

Ratio Decidendi: Where education cess and higher education cess form part of duty and the governing notification confers the relevant benefit, refund or self-credit is admissible.

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