Recovery of Refunded Amount Not Permissible Based on Subsequent SC Decision

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 Second...