EC & SHEC already refunded cannot be revoked later co-laterally by Authorities: HC

Topcem India Vs Union Of India And 3 Ors (Gauhati High Court) Conclusion: Education Cess and Secondary and Higher Education Cess which have already been refunded in terms of earlier decision in‘M/S SRD Nutrients Private Limited’,  could not be revoked co-laterally by a Quasi Judicial Authority of the Department without taking recourse to the statutory and/or judicial remedies available to the Department. Held: HC held that the refund granted/sanctioned earlier in terms of the Judgment of the Apex Court rendered in “M/S SRD Nutrients Private Limited” as well as in terms of ord...