RNB MINERALS AND CHEMICAL PVT. LTD. Vs. UNION OF INDIA
LAWS(MEGH)-2020-6-3
HIGH COURT OF MEGHALAYA
Decided on June 16,2020

Rnb Minerals And Chemical Pvt. Ltd. Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

Ranjit Vasantrao More, j. - (1.) Heard learned counsel appearing for the respective parties.
(2.) The petitioner is challenging the impugned notice issued by respondent No. 4 directing them to return the Secondary and Higher Secondary Cess along with interest. The petitioner earlier deposited the said Cess pursuant to the respondent's demand. However, it was refunded to the petitioner by the respondents under the High Court's order in pursuant to the Apex Court's decision dated 10-11-2017 passed in SRD Nutrients Pvt. Ltd. v. Commissioner of Central Excise. The impugned notice for return of the said Cess are issued on the basis of subsequent judgment of the Apex Court dated 06-12-2019 in M/s Unicorn Industries v. Union of India. By this judgment, the Supreme Court held that earlier decision in SRD Nutrients Pvt. Ltd v. Commissioner of Central Excise is per incuriam.
(3.) The question raised in the petition is whether the respondents are entitled to issue the impugned notice for return of the said Cess since earlier it was refunded on the basis of the then valid law as laid down by the Apex Court. Reliance is also placed by the petitioner on the provisions of Section 11A of the Central Excise Act, 1944 and submitted that earlier refund of the said Cess to the petitioner by the respondent cannot be termed as erroneous.;


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