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    <title>2018 (8) TMI 1080 - CESTAT AHMEDABAD</title>
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    <description>Refund of education cess and secondary and higher education cess under an area-based exemption notification was held admissible, as the Tribunal applied the settled Supreme Court position relied upon in the case. On that basis, the refund claim could not be rejected on the ground taken in the impugned order. The Tribunal set aside the impugned order and allowed the appeals, granting relief to the appellant.</description>
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      <description>Refund of education cess and secondary and higher education cess under an area-based exemption notification was held admissible, as the Tribunal applied the settled Supreme Court position relied upon in the case. On that basis, the refund claim could not be rejected on the ground taken in the impugned order. The Tribunal set aside the impugned order and allowed the appeals, granting relief to the appellant.</description>
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