PDP STEELS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. P. Das, learned counsel appearing for the applicant/writ petitioner and Mr. S.C. Keyal, learned Standing Counsel, GST appearing for the respondents.

(2.) The case of the applicant as the petitioner is that certain amounts were refunded in respect of Education Cess and Secondary and Higher Education Cess which were earlier paid by the petitioner. The refunds were made by the Department pursuant to the Judgment of the Supreme Court in the case of SRD Nutrients Private Limited Vs. Commissioner of Central Excise reported in (2018) 1 SCC 105. Subsequently, vide Judgment rendered in the case of Unicorn Industries Vs. Union of India reported in 2019 SCC Online SC 1567 it was held that the Judgments rendered in the case of SRD Nutrients Private Limited Vs. Commissioner of Central Excise reported in (2018) 1 SCC 105 and Bajaj Auto Limited Vs. Union of India reported in (2019) 19 SCC 801, were per incuriam while the Judgments rendered in Union of India Vs. Modi Rubber Limited reported in (1986) 4 SCC 66 and Rita Textile (P) Limited Vs. Union of India reported in (1986) Supp SCC 557 are binding as being Judgments rendered by Coordinate Bench. Relevant paragraphs of the Judgments rendered in Unicorn Industries Vs. Union of India are extracted below:-

(3.) The applicant as the petitioner in the writ petition contended that the refund which was granted cannot be held to be erroneous as the same was granted on the basis of the propositions laid down in the case of SRD Nutrients (Supra) which was a law in-force at the relevant point of time, when the refunds were granted. Consequently, a change in law cannot be declared to be erroneous requiring the petitioner to return back the amount which was refunded earlier.