Honble BALIA, J.–Heard learned counsel for the parties.

(2). The petitioner has challenged the order of revisional authority annexure 5 dated 31st July 2006 withdrawing the claim to rebate on exports of goods manufactured by the petitioner relating to education cess payable under the Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said Act of 1994.

(3). The petitioner is engaged in the manufacture of yarn, gray fabrics and in getting man made fabrics processed. The applicant has filed refund claim under Rule 18 of the Central Excise Rules, 2002 for claiming rebate on Excise Duty paid during the period from 9/7/2004 to 5/9/2004 including amount of education Cess paid under the aforesaid provisions of Finance Act, 1994 on export of man made processed fabrics.

(4). The claim to rebate was sanctioned by learned Deputy Commissioner.

(5). Against the order of Deputy Commissioner, Central Excise, an appeal was preferred before the Commissioner (Appeals) under the directions of Commissioner of Central Excise. The Commissioner (Appeals) set aside the Order-in-Original and allowed the appeal of Department by confirming that the Education Cess pa

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