2026-VIL-1095-J&K-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Recoverability of Education Cess and Secondary and Higher Education Cess refunded pursuant to CESTAT orders based on the law laid down in SRD Nutrients Pvt. Ltd., subsequently declared per incuriam in Unicorn Industries vs. Union of India - Whether the refund of EC and SHEC released to the petitioner pursuant to the law laid down in SRD Nutrients Pvt. Ltd. could be recovered on the strength of the subsequent overruling judgment in Unicorn Industries Pvt. Ltd. - HELD - The decision in SRD Nutrients Pvt. Ltd. had attained finality and was binding on the parties thereto - The CESTAT orders holding the petitioner entitled to refund of cess on the strength of SRD Nutrients Pvt. Ltd. have virtually attained finality, except that some belated appeals against some of the orders are still sub judice - Assessees similarly situated with the petitioner have been permitted to retain the refund of cess received by them in view of the law laid down in SRD Nutrients Pvt. Ltd. by following the clarification given by the Supreme Court in Sarswati Agro Chemicals Ltd. - With a view to balance equities, maintain parity and safeguard the interest of Revenue, the petitioner is entitled to refund of the entire amount of Cess paid back under protest, such release being subject to the outcome of pending appeals before the Supreme Court against the CESTAT refund orders, subject to furnishing of a bank guarantee with liberty to Revenue to encash the same in the event the Revenue succeeds - The petition is disposed of
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