2018 (3) TMI 1600

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ARH - TMI<br>CESTAT CHANDIGARH - AT<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. Ravichandran, Member (Technical) Shri R.K. Ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 excise duty, once the excise duty itself is exempted.....