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2018 (3) TMI 1600

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....ARH - TMI<br>CESTAT CHANDIGARH - AT (Judgement / Order / Decisions)<br>Dated:- 6-3-2018<br>Appeal Nos. E/837- 840, 972- 973, 1067- 1070, 1260, 1263, 1264/2008 E/1318, 1321, 1322, 1330- 1332, 1335- 1337, 1580- 1582/2008-DB E/Cross/234/2008 in Appeal No. E/972/2008) - Final Order No. 60444-60491/2018<br>Central Excise<br>Hon'ble Mr. Justice (Dr.) Satish Chandra, President and Hon'ble Mr. B. Ravicha....

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....ial available on record. 3. Both sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided by the Hon'ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it was observed that the assessee-Appellants are entitled to the refund of Education/Higher Education Cess which was paid along with ....