The Tribunal held that since in the parallel proceedings for recovery of the self credit/refund in respect of Education Cess and S&H Education Cess has been settled the appellant is entitled to the refund of Education Cess and S&H Education Cess
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that decision in Unicorn Industries cannot have bearing on past final decisions and allowed the refund of Education Cess and S&H Education Cess. M/s Jindal Photo Limited, the appellant during the period from August, 2007 to July, 2009 filed refund…
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