Per Justice R.K. Abichandani : The appellants have challenged the orders of the Commissioner (Appeals) dated 28.04.2006 dismissing the appeals and upholding the order of the adjudicating authority rejecting the refund claim of the appellants on account of Education Cess levied under the Finance Act, 2004.

2. The claim of the appellants for refund of Education Cess was based on the Notification bearing No. 56/2002 dated 14.11.2002, which provided for exemption to the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (other than the goods specified in Annexure 1 to the Notification), from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the three Acts, namely, The Central Excise Act, 1944; The Additional Duties of Excise (Goods of Special Importance) Act, 1957; and The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, as was equivalent to the amount of duty paid by the manufacturer of goods, other than the amount of duty paid by utilization of CENVAT Credit. Under this Notification, it was, inter alia, provided by paragraph 1A that the exemption con