2021 (9) TMI 270

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....COURT - TMI<br>GAUHATI HIGH COURT - HC<br>Dated:- 1-9-2021<br>WA/123/2021 - -<br>Central Excise<br>HON'BLE THE CHIEF JUSTICE MR. SUDHANSHU DHULIA AND HON'BLE MR. JUSTICE MANASH RANJAN PATHAK Advocate for the Petitioner : Mr. S.C. Keyal Advocate for the Respondent : Dr. A.&nbsp;Saraf The matter is taken up through video conferencing. Heard Mr. S.C. Keyal, learned counsel for the appellants. Als....

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....resent case as it is a delayed refund of certain exemptions and will not be covered by Section 11 BB of the Act but at the same time, Mr. Keyal, learned counsel for the appellants has very fairly submitted that the matter is indeed squarely covered by a Division Bench judgment of this Court. He would then say that in a related matter a SLP [being SLP (C) No.016322/2018] has been filed before the H....