TMI Blog2023 (3) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ected. Based on the decision of the Supreme Court in case of SRD Nutrients [ 2017 (11) TMI 655 - SUPREME COURT ], the petitioners made refund claims for refund of education and higher education cess. Such refund application was allowed by the Assistant Commissioner. However, soon thereafter, in the decision in case of Unicorn Industries [ 2019 (12) TMI 286 - SUPREME COURT ] the Supreme Court held and observed that the decision in case of SRD Nutrients was per incuriam. The review petitioners has submitted that department has already moved an application for modification of the judgment rendered in the case of SRD Nutrients Pvt. Ltd. According to him, the Hon ble Apex Court has issued notice and the Assessee has filed its counter. Bajaj A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment and order dated 12.01.2021 passed by this Court in WP(C)No.465 of 2020. 3. The brief fact of the case is that in order to encourage industrial growth in the North Eastern region and for the industrial development of the region, the Government of India had formulated industrial policy. After due deliberations, the Government of India issued a notification dated 24.12.1997 under which certain areas such as growth centers, infrastructure development centers, export promotion and industrial parks etc. were made tax free zones for a period of ten years. Pursuant to such notification, various circulars were issued giving shape to the said industrial policy granting exemption from payment of excise and additional duty of excise. In subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional levies cannot be collected. Based on the said decision of the Hon ble Apex Court, the taxpayer filed refund applications before the competent authority. By an order dated 29th May, 2019, the Assistant Commissioner of Central Goods and Services Tax, Agartala passed a speaking order sanctioning the refund of the education cess and higher education cess collected on the goods cleared from its manufacturing units. 6. The taxpayer received the refund as per the said order of the Assistant Commissioner. However, on 03.07.2020, the Assistant Commissioner passed the said order, the decision of the Supreme Court in case of SRD Nutrients(supra) came up for consideration in the three Judge Bench of Hon ble Supreme Court. In case of Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the decision in case of SRD Nutrients was per incuriam. The show cause notice has been issued within the period of limitation prescribing Section 11A of the Act. The Assistant Commissioner was thus justified in invoking the correct law as declared by the Supreme Court in subsequent decision and therefore, the department sought that the petition be dismissed. 10. The Hon ble High Court of Tripura has stated that none of the relevant facts are in dispute. The taxpayer having set up a manufacturing unit in the State of Tripura availed the benefit of duty exemption on the goods cleared from such manufacturing and pursuant to the Government of India policy to encourage industrial investment and growth in North Eastern region. The taxpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also get modified. The matter shall be argued before Hon ble bench shortly. Hence, the present review petition have been filed against the judgment dated 12.01.2021 with a specific prayer that the matter may be adjourned sine dine till the modification application is decided by the Hon ble Apex Court. Such stand is consistent with principles of judicial principles and equity. Hon ble Apex Court in case of Kamlesh Verma versus Mayawati and Others in Review Petition No.453/2012, while highlighting the instances wherein the Review is maintainable, stated that Discovery of new and important matter or evidence which, after the exercise of due diligence, was not produced before the Court can be the ground for filing a Review Petition. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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