2023 (7) TMI 1303

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.... Member (Technical) For the Appellant : Ms. Heema Doshi, Advocate   For the Respondent : Shri Tara Prakash, Deputy Commissioner (AR)   RAMESH NAIR : Ms. Heema Doshi, learned Counsel appearing on behalf of the appellant submits that appellant formerly known as M/s. Essar Steel India Limited had undergone the IBC proceedings and as per resolution plan approved by the NCLT vide ....

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....n the Board Circular dated 27.12.2022, the same may be pursued by the appellant before the department. As regards the refund, he submits that the present appeal is not involve the issue of refund therefore, this Tribunal cannot pass any order on the issue of refund of pre-deposit. 3. We have carefully considered the submissions made by both the sides and perused the record. We find that resolut....