2013 (1) TMI 383

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..... the Respondent. [Order]. - P.C. : Heard. Admit on the following substantial question of law. "Whether in the facts and circumstances of the case, the Tribunal was right in holding that the Additional Commissioner of Central Excise had no jurisdiction to sanction and grant refund under Rule 5 of the Cenvat Credit Rules, 2004 in view of Section 11B of the Central Excise Act, 1944?" 2. Rele .....

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..... Commissioner while passing the order had not stated that he was exercising powers under Section 12E of the Central Excise Act, 1944. Challenging the aforesaid order, these appeals are filed by the assessee. 4. It is not in dispute that the assessee is entitled to refund of unutilized credit of duty paid on input. It is also not in dispute that the Additional Commissioner under Section 12E o .....

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