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of <h1>SC Admits Appeal & Issues Stay Notice in Civil Appeal No. 10116/2018</h1> SC condoned delay, admitted the appeal, and issued notice on the application for stay in Civil Appeal No. 10116/2018 presided by Justices Ashok Bhushan ... Refund of Education/Higher Education Cess - Area Based Exemption availed - Revenue held a view that the assessee-Appellants are not eligible for such refund as exemption is available only to excise duty - HELD THAT:- Appeal admitted. The Supreme Court in Civil Appeal No. 10116/2018 condoned delay, admitted the appeal, and issued notice on the application for stay. Justices Ashok Bhushan and M.R. Shah presided over the case.
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