2018 (3) TMI 2028

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....CHANDIGARH - TMI<br>CESTAT CHANDIGARH - AT<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 (TECHNICAL) For the Appellant : Shri R.K. Has....

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....ides 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 along with excise duty, once the excise duty itself is ex....