2018 (8) TMI 1078

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....N. Gohil, Suptd. AR ORDER Per: Mr. Ramesh Nair The issue involved in the present appeal No. E/568/2010 is whether the restriction for refund under Notification No. 39/2001-CE dated 31.07.2001 imposed vide Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 is applicable or otherwise. The additional issue is also involved is, that if the appellant ....

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....impugned order. He submits that the issue of education cess was not independently decided by the lower authorities. However, the issue decided by the lower authorities regarding Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008. Therefore, the issue of education cess was not decided by the lower authorities. 4. We have considered the submission made b....