2019 (10) TMI 163

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....MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri Gautam Chugh, Advocate for the Appellant Shri Bhasha Ram, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: Heard the parties. 2. Considering the fact that the issue involved is of refund of education cess and higher education cess in terms of Notification No. 56/02 dated 14.11.2002. ....