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TMI Blog2021 (2) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... r waives service of Notice for and on behalf of the respondent No.1. - R/SPECIAL CIVIL APPLICATION NO. 3318 of 2021 - - - Dated:- 23-2-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Appearance: MS AMRITA M THAKORE(3208) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. By way of present petition, preferred under Article 226 of the Constitution of India, the challenge is made to the legality and validity of the show cause notice bearing No.IV / 9 - 10 / SCN / Ajanta / Anjar - Bhachau / 2020-21 (DIN 20201064WX00007W3921) dated 8.10.2020 issued by the respondent No.2, essentially on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisable goods cleared from the units of Kutch. The petitioner's unit, since was in Kutch, had availed the benefit of the said notification. The refund claim filed by the petitioner in respect of the Education Cess and Secondary Higher Secondary Education Cess for the period from January-2007 to May-2007 was partly sanctioned, but rejected the claim of Education Cess and Secondary Higher Secondary Education Cess. 3. This was challenged before the Commissioner (Appeals), Rajkot, which upheld the refund order passed by the Assistant Commissioner on 13.9.2007; however, it did not grant Education Cess and Secondary Higher Secondary Education Cess. Therefore, the challenge was before the Central Excise Service Tax Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no challenge to the order of Commissioner (Appeals), Rajkot dated 18.12.2018 and other orders, which have all attained finality, this initiation of the show cause notice is wholly without jurisdiction. The petitioner is, therefore, before this Court with the aforementioned prayers. 9. We have heard learned advocate, Ms.Amrita Thakore, who has taken us through various decisions of the Apex Court as well as of this Court. She has emphasised that the judicial discipline also would require to give effect to the order of the higher appellate authorities and not to once again initiate the actions of recovering the very refund claim, which has been given to the petitioner after a long drawn battle. 10. Issue Notice for final disposal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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