2023 (7) TMI 1303

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....llant : 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 order dated 08.03.2019 all the governmen....

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.... 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 resolution plan has been approved by NCLT vide orde....