2010 (10) TMI 1133

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..... 2) This appeal has been admitted on the following questions of law : 1. Whether in the facts and circumstances of the case the CESTAT was right in holding that Board's Circular No.701/17/2003-CX dated 12/3/2003, which allows refund of unutilised credit of Additional duty of Excise (Goods of Special Importance) under Rule 5 of Cenvat Credit Rules, 2002, is mutatis mutandis applicable to .....

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..... uch credit of Additional duty of excise (TTA) was accumulated on account of full exemption from payment of Additional duty of excise (TTA) on finished goods by virtue of Notification No.18/96-CE dated 23.7.1996 as amended ? 3) Shri Mokadam, learned Counsel for the revenue, fairly states that similar appeal filed by the revenue posing similar questions has been dismissed by this Court in the .....

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