Per Justice R.M.S. Khandeparkar : In all these appeals common questions of law and facts arise and, therefore, they were heard together and are being disposed of by this common order, in terms of direction issued on 8.7.2009 in Appeal No. 342/2009 and other connected matters.

2. In all these appeals the point for consideration which arises is whether the education cess and higher education cess which was paid alongwith the excise duty in terms of exemption Notification No. 56/02 dated 14.11.2002 are also refundable alongwith the excise duty paid under the said exemption notification.

3. Learned Representatives for the Department and the learned Advocates as well as Chartered Accountant appearing for the assessees were heard at length on the above issue in all these matters.

4. Few facts relevant for the decision in all these matters on the above issue need to be noted. In exercise of powers conferred under Section 5A(1) of the Central Excise Act alongwith two other enactments, a notification came to be issued being Notification No. 56/2002 with reference to the area specified thereunder and the assessees submitted their declaration in accordance with the requirement of the said n