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Issues: Whether education cess and higher education cess were refundable under Notification No. 56/2002-CE dated 14.11.2002.
Analysis: The entitlement to refund depended on whether education cess and higher education cess formed part of duty for the purpose of the notification. The issue was concluded by the binding view already taken that such cesses are included within duty under the notification.
Conclusion: The refund claim for education cess and higher education cess was held to be allowable under Notification No. 56/2002-CE dated 14.11.2002.
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