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TMI Blog2020 (1) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... om 01.04.2016) issued by the Government of India, Ministry of Finance, Department of Revenue, amending the provision of Rule 6 of CENVAT Credit Rules, 2004 - retrospective effect or not - amendment to rule 6(3A) by Notification No.13/2016CE(NT) dated 01.03.2016 of the CENVAT Credit Rules, 2004 is clarifactory in nature - HELD THAT:- The appeal admitted on these two substantial questions of law - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, West Zone, Ahmedabad dated 12th March, 2019 in the Appeal No.E/12524/2018. 2. The appellant has proposed the following questions as the substantial questions of law in the appeal. (i) Whether the Hon'ble Tribunal, is right to hold that the Notification No.13/2016CE( NT) dated 01.03.2016 (effective from 01.04.2016) issued by the Government of India, Ministry of Finance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on the following two questions. (i) Whether the Hon'ble Tribunal, is right to hold that the Notification No.13/2016CE(NT) dated 01.03.2016 (effective from 01.04.2016) issued by the Government of India, Ministry of Finance, Department of Revenue, amending the provision of Rule 6 of CENVAT Credit Rules, 2004 has retrospective effect? (ii) Whether the Hon'ble CESTAT is right to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of refund the Respondent had received pursuant to implementation of the impugned order passed the Hon'ble CESTAT until the final disposal of the Tax Appeal No.850 of 2019. OR [B] be pleased to direct the Respondent to deposit moneys equivalent to the amount of refund the Respondent had received pursuant to implementation of the impugned order passed the Hon'ble CESTAT in a separate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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