https://www.taxtmi.com/caselaws?id=172080 Area-based exemption Notification No. 56/2002-C.E. was held not to extend to Education Cess or Higher Education Cess. Prior Tribunal decisions had already settled that these cesses were outside the refund benefit, so an assessee located in Jammu and Kashmir could not claim refund of them under the notification and the claim failed. en-us Wed, 25 Sep 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172080 Area-based exemption Notification No. 56/2002-C.E. was held not to extend to Education Cess or Higher Education Cess. Prior Tribunal decisions had already settled that these cesses were outside the refund benefit, so an assessee located in Jammu and Kashmir could not claim refund of them under the notification and the claim failed. Case-Laws Central Excise Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172080