2018 (12) TMI 1096

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....Shri Dhaval Shah (Advocate) For Respondent: Shri Amit Mishra (A.R.) ORDER Per: Ramesh Nair The common issue involved in all the appeals is whether the appellant are entitled for refund of Education Cess and Secondary Higher Education Cess under the Area Based Exemption Notification No. 39/2001-CE dated 31.07.2001. 2. None appeared in the appeals of Ruchi Soya Industries Ltd. However, Sh. ....