2019 (2) TMI 255

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....R Per: Ramesh Nair The issue involved is that whether the appellant's unit located in Kutch availing area based exemption notification no. 39/01-CE dated 31/07/2001, is entitled for refund of re-credit of the amount of Education Cess and Secondary & Higher Education Cess paid from PLA. 2. Shri Anand Nainawati, Ld. Counsel appearing on behalf of appellant submits that the issue is covered by t....