https://www.taxtmi.com/caselaws?id=415413 A subordinate revenue authority cannot reopen a concluded refund of Education Cess and Secondary & Higher Education Cess by issuing fresh show cause notices after the refund has been sanctioned and paid pursuant to a final appellate order. The later Supreme Court decision in Unicorn Industries could not override the binding effect of the unchallenged appellate order, especially where no fresh material existed. If the department was aggrieved, the proper course was to use the statutory review or appellate remedy under Section 35E of the Central Excise Act, 1944. The notices were therefore quashed as without jurisdiction and contrary to judicial discipline. en-us Thu, 14 Oct 2021 00:00:00 +0530 Mon, 06 Dec 2021 09:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415413 A subordinate revenue authority cannot reopen a concluded refund of Education Cess and Secondary & Higher Education Cess by issuing fresh show cause notices after the refund has been sanctioned and paid pursuant to a final appellate order. The later Supreme Court decision in Unicorn Industries could not override the binding effect of the unchallenged appellate order, especially where no fresh material existed. If the department was aggrieved, the proper course was to use the statutory review or appellate remedy under Section 35E of the Central Excise Act, 1944. The notices were therefore quashed as without jurisdiction and contrary to judicial discipline. Case-Laws Central Excise Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415413