Education Cess Lawfully Refunded To The Assessee, Can’t Recover Later Based On Change Of View Of The Supreme Court

Case: Commissioner of CGST and Commissioner of Central Excise versus M/s Narbada Industries

Corum: Chief Justice Pankaj Mithal and Justice Sanjay Dhar

Case No.: CEA No. 10 of 2020

Court Observation: “Thus, where the limitation for taking any remedy against any particular order has expired long back, ordinarily said case is not liable to be reopened merely for the reason that subsequently the view of the court on the aspect decided by it has changed or that a different opinion has been expressed by the court in some other case. If such an action is permitted, there would be no finality to any decision.”

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Keywords

Education Cess Lawfully Refunded,