Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Gaurav Agro - Chem Industries Sicop Igc Kathua

Held

The Court dismissed the appeal, maintaining parity with a previous judgment dated May 23, 2022, passed by a Coordinate Bench. This prior judgment had dismissed a batch of similar appeals filed by the Commissioner of Central GST and Central Excise against CESTAT orders directing the refund of Education Cess and Secondary & Higher Education Cess. The reasoning for dismissal was that the grounds raised in the instant appeal were identical to those already considered and decided by the Coordinate Bench. The ratio decidendi is that appeals with identical facts and grounds, which have already been decided by a Coordinate Bench of the same High Court, should be dismissed to maintain consistency and judicial discipline. Any interim directions that were in effect were vacated.

Facts

The Commissioner of Central GST and Central Excise, Jammu, filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders from lower authorities and directed the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem 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, including the lead case CEA No. 10/2022, were previously dismissed by a Coordinate Bench of the High Court on May 23, 2022. The instant appeal was filed on similar grounds and challenged a similar CESTAT order.

Key Issues

1. Whether the CESTAT's order directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Gaurav Agro-Chem Industries, is sustainable in light of the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd. v. Commissioner of Central Excise, Guwahati? The Appellant (Commissioner of Central GST and Central Excise, Jammu) argued that the appeal should be dismissed on the same terms as a previous batch of similar appeals decided by a Coordinate Bench of the Court on May 23, 2022. The Appellant contended that the grounds raised in the present appeal were identical to those already dealt with by the Coordinate Bench. The Respondent (M/s Gaurav Agro-Chem Industries) did not appear before the Court, and therefore, no arguments were recorded on their behalf.