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2018 (10) TMI 1627

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....ate) For Respondent: Mr. K.J. Kinariwala (AR) ORDER Ramesh Nair The issue is whether the appellant is entitled for the refund of Education Cess under Exemption Notification of 39/2001-CE. 2. Sh. R. Subramanya & Sh. Jigar Shah Ld. Counsels appearing on behalf of the appellants submit that the issue is covered by Hon'ble Supreme Court Judgment in the case of SRD Nutrients (P) Ltd. vs ....