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    <title>2008 (2) TMI 154 - CESTAT, NEW DELHI</title>
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    <description>The High Court set aside the order disallowing rebate on Education Cess, allowing the appeal with consequential relief. The Tribunal held that the Central Government&#039;s orders and the Commissioner (Appeals) order were erroneous and should be quashed. The decision aligned with the High Court&#039;s interpretation that Education Cess falls within the ambit of the existing Notification and is clarificatory, not a new rebate.</description>
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      <link>https://www.taxtmi.com/caselaws?id=4666</link>
      <description>The High Court set aside the order disallowing rebate on Education Cess, allowing the appeal with consequential relief. The Tribunal held that the Central Government&#039;s orders and the Commissioner (Appeals) order were erroneous and should be quashed. The decision aligned with the High Court&#039;s interpretation that Education Cess falls within the ambit of the existing Notification and is clarificatory, not a new rebate.</description>
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