https://www.taxtmi.com/caselaws?id=413432 A later declaration that an earlier exemption ruling was per incuriam did not retrospectively turn refunds of Education Cess and Secondary and Higher Education Cess into erroneous refunds. Recovery under Section 11A(1) of the Central Excise Act requires an erroneous refund, and refunds granted under the law as it then stood could not be reopened on that basis. Final departmental and writ orders granting refund had attained inter partes finality, so the refund notices were unsustainable and the Revenue's challenge failed. en-us Fri, 08 Oct 2021 00:00:00 +0530 Tue, 12 Oct 2021 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413432 A later declaration that an earlier exemption ruling was per incuriam did not retrospectively turn refunds of Education Cess and Secondary and Higher Education Cess into erroneous refunds. Recovery under Section 11A(1) of the Central Excise Act requires an erroneous refund, and refunds granted under the law as it then stood could not be reopened on that basis. Final departmental and writ orders granting refund had attained inter partes finality, so the refund notices were unsustainable and the Revenue's challenge failed. Case-Laws Central Excise Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413432