Appellant wins refund of unutilized education cess credit post-merger with excise duty under Notification No. 15/2015-CE.

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....Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The appellant is entitled for the refund of unutilised credit pertaining to education cess and higher education cess.....