2019 (3) TMI 1769

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....nsel for the petitioner and Mr S C Keyal, learned Additional Solicitor General of India. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to refund education cess as well as secondary and higher education cess collected from the petitioner for the period from July, 2004 to January 2015, in terms of notification No. 32/199....

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.... of 2018 (Kamakhya Plastics Pvt. Ltd -Vs- Union of India); decided on 27.08.2018, this Court had directed the respondents to refund the education cess including secondary and higher education cess paid by the petitioner for the period during which those were realised. Therefore, learned counsel for the petitioner prays for a similar order. 5. Mr Keyal, learned Assistant Solicitor General of Ind....