Commissioner Of Central GST And Central Excise J And K Jammu vs. Sun Pharma Laboratories LTD Sidco Igc Samba J And K

Facts

The Commissioner of CGST and Central Excise Jammu (Appellant) filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders passed by the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to Sun Pharma Laboratories Ltd. (Respondent). This decision was based on the Apex Court's ruling in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals, including the lead case CEA No. 10/2022, were previously dismissed by a Coordinate Bench of this Court on May 23, 2022. The instant appeal also challenges a similar CESTAT order on almost identical grounds.

Held

The Court held that the instant appeal was to be dismissed on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by a Coordinate Bench. This was because the appeal challenged a similar order from the CESTAT on almost identical grounds that had already been considered and decided. The principle applied was to maintain parity with the previous ruling. Any interim directions that were subsisting were vacated. The Court did not explicitly decide on the merits of the refund claim itself, but rather dismissed the appeal based 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, is to be dismissed on the same grounds as a batch of similar appeals previously dismissed by this Court on May 23, 2022. Contentions: Petitioner (Commissioner of CGST and Central Excise Jammu): Argued that the instant appeal challenges a similar CESTAT order on almost identical grounds as those dealt with by a Coordinate Bench in its judgment dated May 23, 2022. The Appellant sought to maintain parity with the previous decision. Respondent (Sun Pharma Laboratories Ltd.): No arguments were recorded for the respondent.