Refund of education cess and secondary education cess upheld where Supreme Court precedent in SRD Nutrients governed the issue.

Refund of Education Cess and Secondary & Higher Education Cess was held allowable under Notification No. 39/01 dated 31/07/2001 because the issue had already been settled by the Supreme Court in SRD Nutrients. The contrary view taken in the impugned order could not survive against that binding precedent, so the refund claim was upheld and the order was set aside.

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Issues: Whether the appellant was entitled to refund of Education Cess and Secondary & Higher Education Cess under Notification No. 39/01 dated 31/07/2001.

Analysis: The issue was treated as already settled by the Supreme Court in SRD Nutrients. In view of that binding decision, the contrary view taken in the impugned order could not stand.

Conclusion: The appellant was entitled to the refund claim, and the impugned order was set aside.

Ratio Decidendi: When the Supreme Court has already settled the entitlement to refund on the same issue, a contrary order cannot be sustained and must be set aside.

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