https://www.taxtmi.com/caselaws?id=449410 Refund of Education Cess and Secondary & Higher Education Cess, once finally adjudicated in favour of the assessee, could not be denied or recovered merely because a later decision took a different view. The principle applied was that concluded matters cannot be reopened solely due to a subsequent change in the legal position, as finality and certainty in litigation must be preserved. The refund was therefore held admissible, the impugned order was set aside, and consequential relief followed. en-us Wed, 07 Feb 2024 00:00:00 +0530 Sun, 11 Feb 2024 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449410 Refund of Education Cess and Secondary & Higher Education Cess, once finally adjudicated in favour of the assessee, could not be denied or recovered merely because a later decision took a different view. The principle applied was that concluded matters cannot be reopened solely due to a subsequent change in the legal position, as finality and certainty in litigation must be preserved. The refund was therefore held admissible, the impugned order was set aside, and consequential relief followed. Case-Laws Central Excise Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449410