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2024 (2) TMI 561 - AT - Central ExciseRefund of Education Cess and S&H Education Cess paid through PLA - appeal rejected on account of non deposit of mandatory pre-deposit - HELD THAT:- The Parallel proceedings for recovery of the self-credit/refund erroneously taken by the appellant in respect of Education Cess and S&H Education Cess during the overlapping period, were adjudicated by the original authority as well as by the appellate authorities of the department and appellant was asked to deposit an amount of Rs. 22,69,936/-. Thereafter, the CESTAT vide its Final Order [2018 (10) TMI 2020 - CESTAT CHANDIGARH] held that the appellant is entitled to take the refund of Education Cess and S&H Education Cess in view of the judgment of the Hon’ble Supreme Court in the case of SRD Nutrients Pvt. Ltd. [2017 (11) TMI 655 - SUPREME COURT] - It is also found that pursuant to CESTAT’s Order dated 25.10.2010, the appellant duly applied for refund of the amount so deposited and was granted by the original authority vide its order dated 11.03.2019 wherein the Original authority has also observed that the appellant is entitled for refund of Education Cess and S&H Education Cess and by following the decisions of the CESTAT, the Original authority has rightly granted the refund. The High Court has stated that the decision in SRD Nutrients (P) Limited [2017 (11) TMI 655 - SUPREME COURT] had attained finality and was binding on the parties thereto. Therefore, the subsequent decision of this Court overruling SRD Nutrients (P) Limited in the case of M/s Unicorn Industries [2019 (12) TMI 286 - SUPREME COURT] cannot have a bearing on past decisions which had attained finality although they had followed SRD Nutrients (P) Limited, which was subsequently overruled in M/s Unicorn Industries. Otherwise a pandora's box would be opened and there would be no end to litigation, which is against public policy. In view of the above, the appellant is entitled to the refund of Education Cess and S&H Education Cess and the said order has been complied with by the Revenue.
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