Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Cadila Pharmaceuticals LTD Igc Samba J And K

Held

The High Court dismissed the present appeal, holding that it was to be decided on the same terms and conditions as laid down in the judgment dated May 23, 2022, passed by a Coordinate Bench. This previous 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 was that the present appeal raised almost identical grounds and challenged a similar order as those dealt with by the Coordinate Bench. The Court maintained parity and vacated any subsisting interim directions. The ratio decidendi is that appeals with identical facts, grounds, and challenging similar orders, which have already been decided by a coordinate bench, should be dismissed on the same basis to ensure consistency and judicial discipline.

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), Chandigarh. The CESTAT had set aside orders from the Commissioner (Appeals) and the Adjudicating Authority, directing the refund of Education Cess and Secondary & Higher Education Cess to the assessee, M/s Cadila Pharmaceuticals Ltd. 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, had previously been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was filed with an application for condonation of delay.

Key Issues

1. Whether the present appeal, challenging an order of the CESTAT directing refund of Education Cess and Secondary & Higher Education Cess based on the Supreme Court's decision in M/s SRD Nutrients Pvt. Ltd., is to be dismissed on the same grounds as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022. Petitioner's Arguments (Commissioner of Central GST and Central Excise): The appellant argued that the CESTAT's order was erroneous and that the refund of Education Cess and Secondary & Higher Education Cess was not permissible. They relied on the principle of maintaining parity with the previous judgment of the Coordinate Bench dated May 23, 2022, which had dismissed similar appeals. Respondent's Arguments (M/s Cadila Pharmaceuticals Ltd.): The respondent contended that the CESTAT's order was correct and that they were entitled to the refund of the cesses as per the Supreme Court's ruling in M/s SRD Nutrients Pvt. Ltd. They would have argued for the dismissal of the appeal, aligning with the previous judgment of the Coordinate Bench.