2021 (11) TMI 784

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..... Swati Chopra, Mr. H. S. Brar, ARs ORDER PER ASHOK JINDAL: This is second round of litigation. In earlier round of litigation, this Tribunal has passed the orders sanctioning the refund claim of the appellants. Instead of implementing the orders of this Tribunal, the authorities below passed the impugned orders rejecting the refund claim of the appellant. These appeals are arising out of order-in-original as follows: 2. As per the orders of this Tribunal, the refund claims of the appellants for education cess and higher education cess were allowed and it was also held in some of the cases that the refund claim/ self credit cannot be restricted in terms of Notification Nos. 19/2008-CE dt. 27.03.2008 and 34/2008-CE dt. 10.06.2008....

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....aid decision has been held per in curium by the Hon'ble Apex Court in the case of Unicorn Industries vs. UOI - 2019 (370) ELT 3 (SC). Therefore, relying on the decision of the Hon'ble Apex Court in the case of ACIT Rajkot vs. Saurashtra Kutch Stock Exchange Ltd - 2008 (230) ELT 385 (SC), the judicial decisions act retrospectively, therefore, the ld. Commissioner (Appeals) has rightly ordered for the recovery of refund earlier sanctioned in pursuant of orders of this Tribunal. 5. Heard the parties and considered the written submissions filed by the parties. 6. It is an admitted fact that earlier orders of this Tribunal have been accepted by the Revenue and no appeal has been filed against those orders. In the absence of any challenge t....

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....19/AC/R/18-19 dt. 12-12-2018 60225/2021 60233/2021 E/ 60224/2021 E/60226/2021 E/ 60219/2021 E/ 60230/2021 E/ 60228/2021 E/ 60222/2021 E/60229/2021 2. E/ 60212/2021 E/ 60216/2021 -3. E/ 60234/2021 4. E/60238/2021 5. E/ 60231/2021 6. E/ 7. E/ 8. E/ 9. E/ 10. 11. 12. 13. 14. 15. 16. 17. 18. E/ 60227/2021 E/60223/2021 CESTAT Order No & Date on the basis of which adjudicating authority sanctioned refund claim (partial claim). A/61667-61675/2018-EX(DB) dt. 06-03-2018 A/61667-61675/2018-EX(DB) dt. 06-03-2018 A/61667-61675/2018-EX(DB) dt. 06-03-2018 A/61667-61675/2018-EX(DB) dt. 06-03-2018 dt. 07-03-2018 A/61667-....