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    <title>2008 (1) TMI 743 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal rejected the Revenue&#039;s stay application regarding the refund of Education Cess, holding that Education Cess is considered a duty of excise under Section 93 of the Finance Act, 2004. The Tribunal found that Education Cess falls within the scope of excisable goods and is subject to excise duties, leading to the decision in favor of the respondents and denying the stay application.</description>
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      <description>The Tribunal rejected the Revenue&#039;s stay application regarding the refund of Education Cess, holding that Education Cess is considered a duty of excise under Section 93 of the Finance Act, 2004. The Tribunal found that Education Cess falls within the scope of excisable goods and is subject to excise duties, leading to the decision in favor of the respondents and denying the stay application.</description>
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