2010 (7) TMI 327

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.... Chattopadhyay, Consultant, for the Appellant. Shri B.B. Agarwal, Jt. CDR, for the Respondent. [Order]. - Heard both sides. 2. Both the appeals are on the same issue therefore are being taken up together. The appellant filed these appeals against the impugned order passed by the Commissioner (Appeals) whereby the refund of education cess was disallowed. The contention of appellant i....

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....nd also Board Circular dated 19-12-2004. 3. The contention of Revenue is that in respect of similarly worded Notification No. 56/2002 dated 14-11-2002 which is applicable in respect of Jammu & Kashmir, Tribunal in the case of CCE v. M/s. Jindal Drugs and Others vide final order No. 900A to 1143A/2009 EX (DB) dated 12-8-2009 held that in absence of any notification which provides exemption....

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....a Pvt. Ltd. v. Commr. of C. Ex., Guwahati reported in 2009 (246) E.L.T. 413 (Tri. - Kolkata) and in the case of SRD Nutrients Pvt. Ltd. vide Final Order No. A-744-753/KOL/2009 whereby the refund of education cess in absence of any exemption notification for refund, held to be inadmissible. The Revenue also pointed out that where the intention of Government was to grant exemption from payment of ed....

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.... the education cess by way of Refund under the Finance Act under which the education (cess was levied. Similar issue has come before the Tribunal for numerous appeals e.g. CCEx. v. Jindal Drugs Ltd. & Others vide Final Order No. 900A to 1143A/2009 EX (DB) dated 12-8-2009 where the contention of appellant was that Notification No. 56/2002-C.E., dated 14-11-2002 provides exemption by way of refund o....