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    <description>Education cess and higher education cess were held refundable under Notification No. 56/2002-CE dated 14.11.2002 because the issue was treated as already settled by the Supreme Court. On that basis, the Tribunal accepted that the refund claim was maintainable and allowed entitlement to refund of both cesses under the notification.</description>
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      <description>Education cess and higher education cess were held refundable under Notification No. 56/2002-CE dated 14.11.2002 because the issue was treated as already settled by the Supreme Court. On that basis, the Tribunal accepted that the refund claim was maintainable and allowed entitlement to refund of both cesses under the notification.</description>
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