2024 (9) TMI 1720

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.... For the Petitioner : None. For the Respondent : Mr. J A Hamal, Advocate. ORDER 01. Learned counsel for the respondent, at the very outset, has placed reliance upon order and judgment dated 13.07.2023, passed by this Court in CEA No. 06/2018 titled "Commissioner of Central GST and Central Excise vs. Krishi Rsayan Exports Pvt. Ltd." and submits that case of the appellant, as set up in t....

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....er Section 11A of the Central Excise Act, 1944 by invocation of extended period of limitation, where the refund was granted on the basis of any approval, acceptance and assessment relating to the rate of duty? 03. From conjoint reading of the substantial questions of law framed in the two appeals, it is evident that the questions of law are almost identical in nature though the same have been f....