2018 (9) TMI 1265

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R- for the respondent ORDER 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 been rejected on two grounds (a) that the appellants are not entitled to self credit/ refund of education/ higher education cess paid by them in terms of Notification No. 56/2002-CE dated 14.11.2002....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. With regard to the issue that, in terms of Notification No. 19/2008- CE dated 27.03.2008 and 34/2008-CE dated 10.06.2008, whether the appellants are entitled to claim refund/self-credit as restricted by these notifications....