M/S Rnb Carbides and Ferro Alloys Ltd.(Unit I) and Anr v. The Union of India and 4 Ors

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WP(C) No. 231 of 2020 WP(C) No. 232 of 2020 WP(C) No. 233 of 2020 WP(C) No. 241 of 2020 Date of Decision: 22.11.2023

M/s RNB Minerals and Chemicals vs. Union of India & 4 Ors. Pvt. Ltd. & Anr. M/s Vishal Saw Cum Veneer Mills vs. Union of India & 4 Ors. Pvt. Ltd. & Anr. M/s RNB Carbides and Ferro Alloys vs. Union of India & 4 Ors. Ltd. (Unit I) & Anr. M/s RNB Carbides and Ferro Alloys vs. Union of India & 4 Ors. Ltd. (Unit II). M/S Timber Craft and Veneer vs. Union of India & 4 Ors. Products (India) Pvt. Ltd. & Anr. M/S RKB Cements Pvt. Ltd. vs. Union of India & 4 Ors. Green Valliey Industries Ltd. vs. Union of India & 4 Ors. M/s H.M. Cements Pvt. Ltd. & Anr. vs. Union of India & 3 Ors. Bhagwati Syndicate Private Ltd. vs. Union of India & 3 Ors. Pioneer Carbides Pvt. Ltd. & Anr. vs. Union of India & 4 Ors. Megha Technical and Engineers Pvt. Ltd. vs. Union of India & 4 Ors. Star Cement Ltd. vs. Union of India & 4 Ors. Maithan Alloys Ltd. vs. Union of India & 3 Ors. Shyam Century Ferrous Ltd. vs. Union of India & 3 Ors. M/s NTL Steels vs. Union of India & 4 Ors. M/s Ri Bhoi Ispat And Rolling Mills vs. Union of India & 4 Ors. M/s Hills Cement Company Ltd. vs. Union of India & 4 Ors. M/s Commercial Iron and Steel vs. Union of India & 4 Ors. Co. Pvt. Ltd. M/s Bimla Ispat and Alloys Pvt. Ltd. vs. Union of India & 4 Ors. M/s Khasi Alloys Ltd. And Anr. vs. Union of India & 4 Ors. M/s Shillong Ispat and Rolling Mills vs. Union of India & 4 Ors. M/s Virgo Cement Ltd. vs. Union of India & 4 Ors. M/s Nezone Alloys Ltd. vs. Union of India & 4 Ors. M/s Meghalaya Cast and Alloys Pvt. Ltd. vs. Union of India & 4 Ors.

Meghalaya Steels Ltd. vs. Union of India & 3 Ors. M/s Pawan Castings (Meghalaya) vs. Union of India & 4 Ors. Pvt. Ltd. M/s Greystone Ispat Ltd. vs. Union of India & 4 Ors. M/s Nalari Ferro Alloys Ltd. vs. Union of India & 4 Ors. M/s Nezone Industries Ltd. vs. Union of India & 4 Ors. M/s Billennium Cement Ltd. vs. Union of India & 4 Ors. M/s Shivani Ispat and Rolling Mills vs. Union of India & 4 Ors. Pvt. Ltd. Meghalaya Mineral Products vs. Union of India & 3 Ors. M/s F.W. Ferro Tech Pvt. Ltd. vs. Union of India & 4 Ors. Meghalaya Cements Limited vs. Union of India & 4 Ors. M/s Greystone Smelters Ltd. vs. Union of India & 4 Ors. M/s Jud Cements Ltd. vs. Union of India & 4 Ors. Anabond Ltd. vs. Union of India & 4 Ors.

Coram:

Hon'ble Mr. Justice H.S. Thangkhiew, Chief Justice (Acting)

Hon'ble Mr. Justice B. Bhattacharjee, Judge

Appearance: For the Petitioner/Appellant(s): Dr. A.K. Saraf, Sr Adv. with

Mr. S.Chanda, Adv.

For the Respondent(s) : Dr. N. Mozika, DSGI with

Ms. A. Pradhan, Adv.

JUDGMENT: Per H.S. Thangkhiew, Chief Justice (Acting) (Oral)

¶1These batch of writ petitions being identical and similar are being disposed of by this common order and judgment. The writ petitions have been filed challenging show-cause/demand/recovery notices issued by the respondent No. 4, directing for payment/return of the Cess and Secondary

and Higher Secondary Cess along with interest, which had been refunded to the petitioners. The demand it appears was on the ground that the said refund was erroneous, and made on the basis of a direction of this Court dated 15.10.2018, following the decision of the Supreme Court dated

10.11.2017, passed in SRD Nutrients Pvt. Ltd. vs. Commissioner of Central Excise, which had been subsequently overturned, vide order dated 06.12.2019, passed in the case of M/s Unicorn Industries vs. Union of India.

¶2The question raised in these petitions is whether the respondents are entitled to issue the impugned notices for return of the said Cess, since earlier it had been refunded on the basis of then valid law, as laid down by the Supreme Court. Thereafter, when the matters were taken up for final consideration, it was reported to this Court that, the same issue was pending before the Supreme Court, and as such, all these matters were adjourned on many dates, to await the outcome thereof.

¶3The matters before the Supreme Court were then disposed of vide order dated 04.07.2022, whereby the subsequent decision of the Supreme Court overruling SRD Nutrients (supra) in the case of M/s Unicorn Industries (supra), was held, to not have any bearing on past decisions,

which attained finality. The entire order being relevant for the purposes of these cases is reproduced herein below.

¶4As such, the matter having attained finality, these writ petitions are disposed of, and accordingly the show-cause/demand/recovery notices appearing in all these connected writ petitions stand quashed and set aside.

¶5No order as to costs.

(B. Bhattacharjee) (H.S. Thangkhiew)

Judge Chief Justice (Acting)

Meghalaya

22.11.2023 "D.Thabah-PS"