https://www.taxtmi.com/highlights?id=74828 Refund of Education Cess and S&H Education Cess paid through PLA - The Department argued that the subsequent decision in Unicorn Industries rendered SRD Nutrients per incuriam, justifying the denial of the refund. However, both the Jammu and Kashmir High Court and the Hon’ble Apex Court upheld the applicability of SRD Nutrients to cases where the decision had attained finality before the subsequent ruling in Unicorn Industries. - Consequently, refund allowed. en-us Mon, 12 Feb 2024 06:29:05 +0530 Mon, 12 Feb 2024 06:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74828 Refund of Education Cess and S&H Education Cess paid through PLA - The Department argued that the subsequent decision in Unicorn Industries rendered SRD Nutrients per incuriam, justifying the denial of the refund. However, both the Jammu and Kashmir High Court and the Hon’ble Apex Court upheld the applicability of SRD Nutrients to cases where the decision had attained finality before the subsequent ruling in Unicorn Industries. - Consequently, refund allowed. Highlights Central Excise Mon, 12 Feb 2024 06:29:05 +0530 https://www.taxtmi.com/highlights?id=74828