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    <description>Refund of Education Cess and Secondary &amp; Higher Education Cess was held allowable under Notification No. 39/01 dated 31/07/2001 because the issue had already been settled by the Supreme Court in SRD Nutrients. The contrary view taken in the impugned order could not survive against that binding precedent, so the refund claim was upheld and the order was set aside.</description>
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