EXCISE/ST/VAT : No case which had attained finality can be reopened on the ground that the opinion of Supreme Court has changed in subsequent matter of another party; Refund of Education Cess and Secondary and Higher Education Cess granted already based on earlier judgment of Supreme Court cannot be recovered based on subsequent judgmentEXCISE/ST/VAT : No case which had attained finality can be reopened on the ground that the opinion of Supreme Court has changed in subsequent matter of another party; Refund of Education Cess and Secondary and Higher Education Cess granted already based on earlier judgment of Supreme Court cannot be recovered based on subsequent judgmentwww.taxmann.com Latest Case LawsRead More