2018 (4) TMI 1154

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....l) And Mr. Anil G. Shakkarwar, Member (Technical)   Shri M.P. Devnath, Shri Sudipt Singh, Shri Surjit Bhadu, Ashok Kumar, Advocates for the Appellant(s)   Shri Tarun Kumar, A.R. for the Respondent(s)   Per: Ashok Jindal The appellants are in appeal against the impugned orders wherein the refund claim filed by them under Notification No. 56/2002-CE dated 14.11.2002 has be....

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....education cess is continuation of duty paid by the assessee. If the assessee is entitled to refund of duty paid through PLA, then for the education cess/ higher education cess also, the assessee is entitled to claim refund/ self-credit. Therefore, we hold that the appellants are entitled to claim refund/ self-credit of education cess/ higher education paid by them through PLA.    4. W....

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....igh Court allowed 50% of refund/ self-credit, in terms of notifications in question. The objection of the Revenue has been turned down on the ground that the order of the Hon'ble High Court in the case of Reckit Benckiser (supra) has not been set-aside by any higher forum. Therefore, the said decision is holding the field as on date, 6. Further, we take note of the fact that, in the case of....