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2021 (5) TMI 812 - HC - Central ExciseRefund of Excise duty - fixation of the special rate as per para 2.1(1) of the N/N. 20/2008 Central Excise dated 27.03.2008 - HELD THAT:- The present petition is disposed of directing the respondent No.2, Principal Commissioner, Central Goods & Service Tax, Guwahati to consider the aforesaid applications submitted by the petitioner in accordance with law and till such consideration, no coercive action be taken against the petitioner in terms of the demand notice dated 22.03.2021. Petition disposed off.
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