2019 (7) TMI 1204

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....Kiran Chavan, i/b. M.H. Patil, for the Appellant. Mr. Pradeep S. Jetly, for the Respondent.   P.C:. These two appeals from the orders of the Customs, Excise & Service Tax Appellate Tribunal (Tribunal), were admitted on 13 December 2007 (Appeal No.13 of 2007) and on 30 July 2008 (Appeal No.257 of 2007) : 2. Appeal No.13 of 2007 was admitted on the following substantial questions of law: ....

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....milar questions arising in Union of India and Others vs. M/s. Simplex Mills Co. Ltd. (Central Excise Appeal No.28 of 2008) were referred to the Larger Bench of this Court by order dated 23 April 2016. The following three questions were referred for the opinion of the Larger Bench of this Court: "(a) Whether cash refund is permissible in terms of clause (c) to the proviso to section 11B(2) of the....