Commissioner - Central Excise And ... vs 2] Whether The Tribunal Erred In ...

(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :

[1] Whether the Tribunal was justified in holding that the provisions of Customs and Central Excise Duties Drawback Rules, 1995, are not applicable in case of deemed Export Drawback?

[2] Whether the Tribunal erred in interpreting the circular of the Government of India dated 23rd September, 2004 and thereby, upholding the respondent's claim of encashment of unutilized cenvat credit ?

[AKIL KURESHI, J.] [HARSHA DEVANI, J.] parmar* HC-NIC Page 1 of 1 Created On Sat Mar 12 01:21:38 IST 2016