https://www.taxtmi.com/caselaws?id=778781 HC directed respondents to release the refund of Education Cess and Secondary & Higher Education Cess with applicable interest in favor of the petitioner in accordance with final CESTAT orders and allowed the petition. The court held that the earlier Supreme Court ruling relied upon by CESTAT had attained finality and was binding; a subsequent contrary Supreme Court decision could not unsettle decisions already final. Attempts by the Revenue to re-open the settled position or seek a larger bench were rejected. en-us Wed, 17 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 12:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778781 HC directed respondents to release the refund of Education Cess and Secondary & Higher Education Cess with applicable interest in favor of the petitioner in accordance with final CESTAT orders and allowed the petition. The court held that the earlier Supreme Court ruling relied upon by CESTAT had attained finality and was binding; a subsequent contrary Supreme Court decision could not unsettle decisions already final. Attempts by the Revenue to re-open the settled position or seek a larger bench were rejected. Case-Laws Central Excise Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778781