Education Cess also refundable along with excise duty paid when it was not payable: SC

M/s. Srd Nutrients Private Limited Vs. Commissioner Of Central Excise (Supreme Court of India) Dispute, thus, which arises for consideration in these appeals is as to whether the Education Cess and Higher Education Cess which were paid along with the excise duty was also liable to be refunded along with the central excise duty in terms of the exemption notifications. This is the issue which is common in all these appeals and the factual background in which the matter has traveled up to this Court is also almost the same. Therefore, for the sake of convenience, purpose would be served in tracin...