2020 (12) TMI 697

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..... of 2016 - - - Dated:- 14-12-2020 - Hon ble Ravi Malimath, A.C.J. And Hon ble Alok Kumar Verma, J. ORDER The appeal is admitted on the following substantial questions of law:- (a) Whether on facts and circumstances of the case, both the Ld. CESTAT/Ld. Commissioner of Appeals, Central Excise, committed a manifest error of judgment in not appreciating that the time which was utilized i .....

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..... preciating that if Central Excise duty is exempt ab-initio, to transactions under the International Competitive Bidding, then the right of refund of Terminal Excise Duty, is unfettered? (d) Whether on facts and circumstances of the case, both the Ld. CESTAT/Ld. Commissioner of Appeals, Central Excise, committed a manifest error of judgment in not appreciating that the provisions of section 11B( .....

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..... among themselves, as the right of refund of Terminal Excise Duty available to the Appellant, is unfettered? (f) Whether on facts and circumstances of the case, both the Ld. CESTAT/Ld. Commissioner of Appeals, Central Excise, committed a manifest error of judgment in not appreciating that only when DGFT changed its policy vide its circular dated 15.03.2013, which only came to the knowledge of t .....

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