Order Date – 14 March 2023

Parties: The Union of India and Others Vs M/s Tripura Ispat

Facts –

• The Respondent, M/s Tripura Ispat, is registered partnership firm and it is engaged in the manufacture of excisable goods such as Ms Ingots. For the goods cleared by the taxpayer from its manufacturing unit, it claimed exemption under notification dated 25.04.2000 and claimed refund of CENVAT duty paid in case in the year 2004 the Government introduced Education and Higher Education cess
• 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.

Issue –

• Whether the refund of the education cess and higher education cess are in order?

Order –

• The Single bench of Hon’ble High Court observed that based on the decision of the Supreme Court in case of SRD Nutrients, the petitioners made refund claims for refund of education and higher education cess. Such refund application was allowed by the Assistant Commissioner. However, soon thereafter, in the decision in case of Unicorn Industries the Supreme Court held and observed that the decision in case of SRD Nutrients was per incuriam.
• It was held that let the Hon’ble Supreme Court allow the modification application, then the ratio in SRD would also get modified. The matter shall be argued before Hon’ble bench shortly. Hence, the present review petition have been filed against the judgment dated 12.01.2021 with a specific prayer that the matter may be adjourned sine dine till the modification application is decided by the Hon’ble Apex Court.
• It was held that the ground as raised by the review petitioner is not satisfactory and hence, the prayer made in this review petition stands rejected.