2013 (9) TMI 1026

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....for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER Nobody appeared for the appellant. We have, accordingly, heard learned D.R. and have gone through the impugned order. 2. The short issue required to be decided is as to whether the appellant is entitled to refund of Education Cess and Higher Education Cess in terms of area based exemption notification No. 56/2002. ....