2018 (3) TMI 1670

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....llant : Shri Naveen Bindal, Advocate For the Respondent : Shri Naveen Bindal, Advocate 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 pai....

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....ucation cess/ 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....