2016 (3) TMI 135

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....uthi, Member (T) Shri R.K. Das, DC (AR), for the Appellant. Shri Akhil Kedia, CA, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - All these appeals are disposed of by a common order as they raise a same question of law and facts. 2. Both sides inform that the issue is of refund of the Cenvat Credit availed on inputs and input services, for the services exported and ....

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.... accordance with the provisions of Section 35EE of the Central Excise Act, 1944. Provided further that all appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012, and pending before it up to the date on which the Finance Bill, 2015 receives the assent of the President, shall be transferred and dealt ....