TaxTMI 
TaxTMI 
2024 (2) TMI 959
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....efund of Education Cess was however rejected; the Appellate Authority allowed the appeals; the appeals filed by Department against such allowing were dismissed by this Bench, vide Final Order dated 07.03.2018, following the judgment of Hon'ble Apex Court in the case of SRD Nutrients Pvt. Ltd.-2017 (355) ELT 481 (S.C.); the appellant pursued claim of refund of Education Cess with the lower authorities who have granted the refund but rejected the interest on the basis that the refund claimed was on account of pre-deposit whereas the principal amount was reversed by the appellant; the appellant approached the Hon'ble High Court of Jammu, Kashmir & Ladakh who directed the appellants to seek the alternate remedy available; Appellate Authority he....
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....Others, in the case of CEA No.10/2020, agitating the past cases again would open a pandora's box. 4. Heard both sides and perused the records of the case. This Bench has considered the impugned issue in the case of M/s Cadila Pharmaceuticals Ltd. vide Final Order Nos.60047-60054/2024 dated 09.02.2024. The Bench observed as follows: 5. Heard both sides and perused the records of the case. Brief issues involved in these cases is as to whether the appellants are entitled for interest on the refund sanctioned to them by the Department consequential to the orders passed by the Tribunal following the decision of Hon'ble Apex Court in the case of SRD Nutrients (supra). Learned Counsel for the appellants argues that interest is a natural corolla....
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.... of the Supreme Court rendered in the case of Unicorn Industries. If such an action is permitted, it will open a Pandora box and the lis between the parties which had attained finality will never come to an end. This would be against the public policy which envisages providing quietus to litigation at some stage. 7. I find that Hon'ble Apex Court has upheld the above decision. I further find that the ratio of the above judgment is equally applicable to the Department and the assessees. Either way, it would amount to opening up of a pandoras box as held by the Hon'ble High Court of Jammu, Kashmir & Ladakh. If the Department is barred from raising demands for the refunds already granted, the appellants also cannot seek interest on the refu....