2018 (3) TMI 2028

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....CHANDIGARH - TMI<br>CESTAT CHANDIGARH - AT (Judgement / Order / Decisions)<br>Dated:- 7-3-2018<br>E/889, 2390- 2394, 2165- 2167, 2169, 2395- 2396, 2403- 2416/2009, 2422- 2427, 2660- 2677/2009-DB (E/Cross/181/2009 in E/2165/2009) - Final Order No. . . . . . . . . . . . . . . . .<br>Central Excise<br>HON'BLE MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND HON'BLE MR. B. RAVICHANDRAN, MEMBER (TECHNI....

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....erused the material available on record. 3. Both sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided by the Hon'ble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it was observed that the assessees are entitled to the refund of Education/Higher Education Cess which was paid alon....