Refund of education and SHE Cess in terms of exemption notification 56/2002-CE allowed

Coromandel International Limited Vs Union of India (Jammu and Kashmir High Court) Jammu and Kashmir High Court held that refund of Education Cess and Secondary and Higher Education Cess [SHE Cess] in terms of exemption under Notification No.56/2002-CE is allowable. Accordingly, writ petition is allowed with direction to release refund of education and SHE Cess. Facts- The petitioner is engaged in the manufacturing of goods falling under Chapter heading 38 of the Customs Tariff Act, 1962. In terms of Notification No.56/2002-CE dated 14.11.2002, the petitioner set up a new unit for manufacture o...