2022 (1) TMI 615

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.... Respondent. Shri Mukul Rohtagi & Arvind Dattar, Sr. Advocates, E.C. Agrawala, AOR, Mahesh Agarwal, Ankur Saigal, Makarand Joshi, Rishabh Parikh and Ms. Sayaree Basu Malik, Advocates, for the Intervenors. ORDER This application is filed to modify the judgment dated 10-11-2017 rendered by this Court in Civil Appeal Nos. 2781-2790 of 2010. 2. Various notifications were issued by the Government of India for refund of excise duty paid on goods manufactured and cleared from units located in the specified States, in order to encourage business community to set up manufacturing units in industrially backward areas. The said notifications are area-based one. The said notifications allowed refund of excise duty leviable under the Act, equiv....

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....c. [(1986) 4 SCC 66 = 1986 (25) E.L.T. 849 (S.C.)]. It is the case of the applicant that though written submissions were filed by placing reliance on the earlier judgment of this Court in the case of Modi Rubber Ltd. (supra) written submissions and the judgment relied on were not considered while disposing of the appeals titled as M/s. SRD Nutrients Private Limited v. Commissioner of Central Excise, Guwahati [(2018) 1 SCC 105 = 2017 (355) E.L.T. 481 (S.C.)]. By the aforesaid judgment this Court has allowed the appeals holding that the appellants were entitled to refund of education cess and higher education cess which were paid along with the excise duty. Review Petition (C) Nos. 2477-2486 of 2018 (Diary No. 6714/2018) filed by the applican....

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....ra) and dismissed the appeals of the assessees. 5. In view of the judgment of this Court in the case of M/s. Unicorn Industries (supra) which is rendered by relying on the earlier judgments in the case of Modi Rubber Ltd. (supra) and in the case of M/s. Rita Textiles Pvt. Ltd. (supra), present application is filed seeking modification of the earlier judgment dated 10-11-2017 on the ground that if the said judgment is allowed to stand it will have widespread revenue ramifications. It is the case of the applicant that even in the present batch of appeals though they have raised a point that issue is covered by earlier three-Judge Bench judgment in the case of Modi Rubber Ltd. (supra) same was not considered either in the judgment or sub....

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....s Court. 7. After hearing the Learned Counsels for the parties to some extent, we have noticed that the very issue, namely, the notifications notifying exemption from excise duty will cover the education cess, the secondary education cess and the higher education cess which were imposed vide Finance Act is the core question to be considered. Whereas it is the case of the applicant that issue is covered in view of the earlier judgment of this Court in the case of Modi Rubber Ltd. (supra) which is rendered by three-Judge Bench of this Court, which is followed in the case of M/s. Unicorn Industries (supra) by this Court, on the very same issue in this batch of appeals this Court has held that when the duty is exempted the cess which is n....