Commissioner Of CGST And Central Excise Jammu vs. Sun Pharmaceutical Industries 69 Epip Kartholi Bari Barahmana Jammu

Facts

The Commissioner of CGST and Central Excise, Jammu, filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh. The CESTAT had set aside orders of the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to the respondent, Sun Pharmaceutical Industries. This direction was based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals filed by the Commissioner, including a lead case, had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed with a delay, and an application for condonation of delay was also filed.

Held

The Court held that the instant appeal was identical in nature to a batch of appeals previously considered and dismissed by a Coordinate Bench of the High Court on May 23, 2022. The grounds raised in the present appeal were also found to be similar to those already dealt with by the Coordinate Bench. Therefore, to maintain parity and consistency, the Court dismissed the present appeal on the same terms and conditions as laid down in the previous judgment dated May 23, 2022. Any interim directions that were subsisting were vacated. The Court did not delve into the merits of the refund claim itself, relying on the precedent set by the Coordinate Bench.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess to the assessee, is maintainable in light of previous dismissals of similar appeals by a Coordinate Bench of this Court. (Question of law) Arguments: Petitioner (Commissioner of CGST and Central Excise, Jammu): The petitioner contended that the present appeal raises similar grounds and challenges a similar CESTAT order as those considered and dismissed by a Coordinate Bench on May 23, 2022. They sought to maintain parity with the previous judgment. Respondent (Sun Pharmaceutical Industries): No arguments were recorded for the respondent as they were represented by 'None'.