Refunded Cess Amount cannot be recovered by revenue Dept as refund was based on Judgement which was overruled: Supreme Court [Read Judgement]

Refunded - Cess - Amount -recovered - revenue - Dept - refund - Judgement - overruled -Supreme Court - TAXSCAN

The Two-member Bench of supreme Court recently has held that the refunded cess amount could not be recovered by revenue department as refund was based on judgement which had been overruled.  The respondent had Jagan Singh filed a Writ Petition under Article 226 of the Constitution of India before the High Court of Delhi for…

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