https://www.taxtmi.com/caselaws?id=449808 The Bench rejected the appellants' claim for interest on the refund of Education Cess, aligning with the Hon'ble HC of Jammu, Kashmir & Ladakh's view that a change in court opinion does not allow reopening finalized decisions. The Bench noted that granting interest would lead to excessive litigation and referenced a Circular clarifying the non-applicability of certain provisions of the Central Excise Act to specific refunds. Upholding previous judgments, the Bench concluded that the appellants failed to establish entitlement to interest on the refunds, and the appeals were dismissed on 20/02/2024. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449808 The Bench rejected the appellants' claim for interest on the refund of Education Cess, aligning with the Hon'ble HC of Jammu, Kashmir & Ladakh's view that a change in court opinion does not allow reopening finalized decisions. The Bench noted that granting interest would lead to excessive litigation and referenced a Circular clarifying the non-applicability of certain provisions of the Central Excise Act to specific refunds. Upholding previous judgments, the Bench concluded that the appellants failed to establish entitlement to interest on the refunds, and the appeals were dismissed on 20/02/2024. Case-Laws Central Excise Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449808