https://www.taxtmi.com/caselaws?id=406110 The court quashed the Demand-cum-show cause notices issued by the Central Excise Authority, asserting that refunds granted under the SRD Nutrients judgment cannot be deemed erroneous due to its later "per incuriam" status. The court emphasized the binding effect of the earlier judgment unless reversed by appeal or review. Departmental circulars were found binding, and the show cause notices were issued without jurisdiction, thus set aside. The writ petitions were allowed, and no costs were imposed. en-us Fri, 12 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406110 The court quashed the Demand-cum-show cause notices issued by the Central Excise Authority, asserting that refunds granted under the SRD Nutrients judgment cannot be deemed erroneous due to its later "per incuriam" status. The court emphasized the binding effect of the earlier judgment unless reversed by appeal or review. Departmental circulars were found binding, and the show cause notices were issued without jurisdiction, thus set aside. The writ petitions were allowed, and no costs were imposed. Case-Laws Central Excise Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406110