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

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