TaxTMI 
TaxTMI 
2023 (3) TMI 888
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection 114 read with Order XLVII Rule 1 of the CPC seeking review of the judgment and order dated 12.01.2021 passed by this Court in WP(C)No.465 of 2020. 3. The brief fact of the case is that in order to encourage industrial growth in the North Eastern region and for the industrial development of the region, the Government of India had formulated industrial policy. After due deliberations, the Government of India issued a notification dated 24.12.1997 under which certain areas such as growth centers, infrastructure development centers, export promotion and industrial parks etc. were made tax free zones for a period of ten years. Pursuant to such notification, various circulars were issued giving shape to the said industrial policy granting....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he primary tax i.e. the basic excise duty itself is exempt such additional levies cannot be collected. Based on the said decision of the Hon'ble Apex Court, the taxpayer filed refund applications before the competent authority. By an order dated 29th May, 2019, the Assistant Commissioner of Central Goods and Services Tax, Agartala passed a speaking order sanctioning the refund of the education cess and higher education cess collected on the goods cleared from its manufacturing units. 6. The taxpayer received the refund as per the said order of the Assistant Commissioner. However, on 03.07.2020, the Assistant Commissioner passed the said order, the decision of the Supreme Court in case of SRD Nutrients(supra) came up for consideration in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) in which the three Judge Bench held and observed that the decision in case of SRD Nutrients was per incuriam. The show cause notice has been issued within the period of limitation prescribing Section 11A of the Act. The Assistant Commissioner was thus justified in invoking the correct law as declared by the Supreme Court in subsequent decision and therefore, the department sought that the petition be dismissed. 10. The Hon'ble High Court of Tripura has stated that none of the relevant facts are in dispute. The taxpayer having set up a manufacturing unit in the State of Tripura availed the benefit of duty exemption on the goods cleared from such manufacturing and pursuant to the Government of India policy to encourage industrial investmen....