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. There is, however, a dispute with regard to the refund of education cess and secondary and higher education cess payable in addition to the excise duty. The petitioner, who had been denied the refund on account of education cess and secondary and higher education cess agitated its case before CESTAT. There is, however, a dispute with regard to the refund of education cess and secondary and higher education cess payable in addition to the excise duty. Ltd. (supra), the orders of the excise authorities rejecting the claims for refund of education cess and secondary and higher education cess were set aside.