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    <description>Education cess and higher education cess, when treated as part of duty, were held eligible for refund or self-credit under Notification No. 56/2002-CE because the issue was considered settled by the Supreme Court in SRD Nutrients Pvt. Ltd. The Tribunal accepted that the notification&#039;s benefit extended to these cesses and, on that basis, the impugned orders were set aside with consequential relief.</description>
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      <description>Education cess and higher education cess, when treated as part of duty, were held eligible for refund or self-credit under Notification No. 56/2002-CE because the issue was considered settled by the Supreme Court in SRD Nutrients Pvt. Ltd. The Tribunal accepted that the notification&#039;s benefit extended to these cesses and, on that basis, the impugned orders were set aside with consequential relief.</description>
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