Refunds for Education Cess Allowed: SRD Nutrients Case Applies Despite Unicorn Industries Ruling.

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....Refund of Education Cess and S&H Education Cess paid through PLA - The Department argued that the subsequent decision in Unicorn Industries rendered SRD Nutrients per incuriam, justifying the denial of the refund. However, both the Jammu and Kashmir High Court and the Hon’ble Apex Court upheld the applicability of SRD Nutrients to cases where the decision had attained finality before the subsequent ruling in Unicorn Industries. - Consequently, refund allowed.....