2018 (10) TMI 950

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.... and Shri Mukesh Pandey, CA For Respondent (s): Shri H. Singh, AR ORDER Per: Mr. Ashok Jindal The appellants are in appeals 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 t....

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.... 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. 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 ref....

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....t 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 CCE, Delhi-I vs. M/s. Space Telelink Limited (in CEAC No. 5 of 2016 dated 08.03.2017) wherein the Hon'ble Delhi High Court observed that although there is stay of operation of order passed by a....