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2023 (10) TMI 588 - AT - Central ExciseRecovery of the erroneous refund of education cess or higher education cess - appellants are located in the state of Sikkim - N/N. 20/2007-CE dated 25.04.2007 - HELD THAT:- The refund claims were sanctioned in the light of the decision of the Hon’ble Apex Court in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [2017 (11) TMI 655 - SUPREME COURT] and thereafter the decision of SRD Nutrients was over-ruled by the Hon’ble Apex Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA & OTHERS [2019 (12) TMI 286 - SUPREME COURT], it does not mean that at the time of sanctioning of refund claim, the decision of the Hon’ble Apex Court in the case of SRD Nutrients was valid. As the decision of Hon’ble Apex Court in the case of SRD Nutrients during the relevant period holding the field, in that circumstances, the refund claims were rightly sanctioned to the appellants as held by the Hon’ble High Courts in the above-cited decisions namely TRIPURA ISPAT (A UNIT OF LOHIA GROUP) VERSUS UNION OF INDIA, COMMISSIONER, CENTRAL GOODS & SERVICE TAX, ASSISTANT COMMISSIONER, CENTRAL GOODS & SERVICE TAX [2021 (1) TMI 753 - TRIPURA HIGH COURT], therefore, the show cause notice issued to the appellant are not sustainable. The impugned orders are bad in law - Appeal allowed.
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