Case Law Details
Commissioner Central GST and Central Excise Vs Intex Industries SIDCO Industrial Complex (Jammu and Kashmir High Court)
Introduction: In a recent judgment, the Jammu and Kashmir High Court has ruled against the Commissioner of Central GST & Central Excise (J&K) Jammu’s appeal, which sought the recovery of a refunded cess amount. The appeal was filed under Section 35 G of the Central Excise Act, 1944 but was dismissed on the grounds of being delayed by 1488 days.
Analysis: The appeal presented by the Commissioner was centered on the recovery of refunded Educational cess and Secondary & Higher Educational cess. It was argued by the appellant that the same issue had been raised in an earlier appeal, which the Division Bench of the court dismissed due to being barred by limitation. Furthermore, the Supreme Court has also weighed in on a similar matter and dismissed the Special Leave Petition. This verdict by the Supreme Court emphasized the principle that judgments that have attained finality should not be disturbed based on subsequent decisions, as it would continually reopen closed cases, going against the essence of public policy.
Conclusion: The Jammu and Kashmir High Court’s decision underscores the principle of providing closure to litigations and respecting judgments that have attained finality. This judgment reinforces the idea that public policy aims to bring an end to prolonged legal disputes, ensuring that cases once closed do not get unnecessarily reopened.
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU AND KASHMIR HIGH COURT
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