2018 (3) TMI 1737

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....hri B.L. Narsimhan, Advocate, for the Appellant. Shri H. Singh, AR, for the Respondent. ORDER Per: Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is located in the state of Jammu & Kashmir and availing the benefit of exemption of Notification No. 56/2002-C.E., dated 14-11-2002. As per the said Notif....

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....02 is there any bar or is there any condition on the appellant to take refund/ self credit of duty paid in cash of seven days of next month or not? (II) Whether the appellant is entitled to claim refund of education cess/higher education cess in terms of Notification No. 56/2002-C.E., dated 14-11-2002 or not? 5. We have gone through the provision of notification for better appreciation, the ....

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....uch credit shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this Notification." Issue No. I As per the said Provisions, the appellant themselves of their own option can take self-credit or duty paid in cash. As per the said condition there is not ba....