9911796707
TMI Blog2023 (11) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S RKB Cements Pvt. Ltd., Green Valliey Industries Ltd., M/s H.M. Cements Pvt. Ltd. & Anr., Bhagwati Syndicate Private Ltd., Pioneer Carbides Pvt. Ltd. & Anr., Megha Technical and Engineers Pvt. Ltd., Star Cement Ltd., Maithan Alloys Ltd., Shyam Century Ferrous Ltd., M/s NTL Steels, M/s Ri Bhoi Ispat And Rolling Mills, M/s Hills Cement Company Ltd., M/s Commercial Iron and Steel Co. Pvt. Ltd., M/s Bimla Ispat and Alloys Pvt. Ltd., M/s Khasi Alloys Ltd. And Anr., M/s Shillong Ispat and Rolling Mills, M/s Virgo Cement Ltd., M/s Nezone Alloys Ltd., M/s Meghalaya Cast and Alloys Pvt. Ltd., Meghalaya Steels Ltd., M/s Pawan Castings (Meghalaya) Pvt. Ltd., M/s Greystone Ispat Ltd., M/s Nalari Ferro Alloys Ltd., M/s Nezone Industries Ltd., M/s Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court. Thereafter, when the matters were taken up for final consideration, it was reported to this Court that, the same issue was pending before the Supreme Court, and as such, all these matters were adjourned on many dates, to await the outcome thereof. 3. The matters before the Supreme Court were then disposed of vide order dated 04.07.2022, whereby the subsequent decision of the Supreme Court overruling SRD Nutrients (supra) in the case of M/s Unicorn Industries (supra), was held, to not have any bearing on past decisions, which attained finality. The entire order being relevant for the purposes of these cases is reproduced herein below. 2023 (7) TMI 542 - SC ORDER COMMISSIONER OF CGST AND CENTRAL EXCISE (J AND K) VERSUS M/S. SAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the fact that the said decision was per incuriam inasmuch as it had not considered the earlier judgment of this Court in Modi Rubber Ltd. (supra). Therefore, he submitted that this matter has to be connected with the said matter and the judgment to be passed in line with M/s Unicorn in M/s SRD Nutrients (P) Limited when the Reference is answered would follow in this case also. We have given our anxious consideration to the submissions made by the learned ASG in light of what has been stated by the High Court in paragraph '74' of the impugned judgment. In SRD Nutrients (P) Limited (supra) it was held that when payment of Excise Duty is exempt under the Central Excise Act, then the 2% Education Cess and Secondary and H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that emerges from the same, what is sought to be contended by learned ASG is that if a judgment is overruled by this Court by a subsequent judgment, then the overruled judgment will have to be reopened and on reopening the said judgment will have to be brought in line with the subsequent judgment which had overruled it. This is not permissible in law for two reasons: firstly, there has to be finality in litigation and that is in the interest of State. Secondly, a person cannot be vexed twice. This is epitomized by the following maxims: (i) Nemo debet bis vexari pro una et eadem causa (No man should be vexed twice for the same cause); (ii) Interest reipublicae ut sit finis litium (It is in the interest of the State that there should be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d cess was refunded to the Assessee." In our view the High Court has rightly answered the aforesaid question. The High Court in the impugned order while considering the judgment passed by this Court in SRD Nutrients (P) Limited (supra) as well as in M/s Unicorn Industries (supra) has observed in Paragraph 74 as under: "Applying the aforesaid principle in the cases at hand, since the assessee has been held entitled to the refund of the Educational cess and Secondary & Higher Educational cess on the basis of a judgment and order of the Supreme Court in case SRD Nutrients which was in vogue at the relevant time, the appellants are not entitled to make recovery of the said refunded amount on the basis of the subsequent decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
