2025 (8) TMI 490

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....No.56/2002-CE dated 14.11.2002 as amended. They have claimed two refunds for the month of October and November 2012. It appeared to the Revenue that the appellants have availed self-credit which included the duty paid on account of Education Cess and Higher Education Cess and an amount over and above the value addition available as per the Notification. Assistant Commissioner, vide Order-in-Original dated 30.10.2013, rejected refund of Education Cess and Higher Education Cess and self-credit of amount of Rs.2,99,21,171/- over and above the value addition of 34% permitted as per the Notification. Learned Commissioner (Appeals) vide impugned order dated 23.05.2014 upheld the order of the lower authority. Hence, this appeal. 2. Learned Coun....

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....24 dated 26.09.2024. 4. Heard both sides and perused the records of the case. We find that learned Commissioner (Appeals) vide impugned order held that: 9. As regard the contention of the appellants that their claims of refund pertain to Oct. 2012 & Nov. 2012 i.e. prior to passing of interim directions dated 13.12.2012 by the Hon'ble J&K High Court, which do not have retrospective effect, I do not find merit in their contention as Hon'ble High Court's interim order dated 13.12.2012 is in continuation to its earlier interim order dated 07.04.2011, which was also issued as a consequence to the LPA filed by the department for modification of its earlier order dated 23.12.2010. Hence to say that aforesaid interim order d....

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....ive High Courts have committed a grave error in quashing and setting aside the subsequent notifications/industrial policies impugned before the respective High Courts on the ground that they are hit by the doctrine of promissory estoppel and that they are retrospective and not retroactive. Consequently, all these appeals are ALLOWED. The impugned Judgments and Orders passed by the respective High Courts, which are impugned in the present appeals, quashing and setting aside the subsequent notifications/industrial policies impugned in the respective writ petitions before the respective High Courts, are hereby quashed and set aside. Consequently, the original writ petitions filed by the respective original writ petitioners before the respectiv....