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Notification 56/2002-C.E. Exemption Does Not Cover Education Cess Under Finance Act 2004, Sections 91 and 93.
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....Refund claim - Area based exemption - Notification No. 56/2002-C.E. is not applicable to education cess levied under Section 91 read with Section 93 of Finance Act, 2004. - AT....
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