2000 (4) TMI 367

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....p;The Revenue has filed the above application for reference of the following questions of law to the Hon'ble jurisdictional High Court arising out of Final Order No. A/230/97-NB, dated 2-4-1997 : "(i) Whether CEGAT can allow re-credit of duty amounting to refund ignoring the provision of Section 11-B of the Central Excise Act, 1944; and (ii) Whether the Tribunal can arrogate to itself ....

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....ared Hybrid transformers at the rate of 5% which is the rate prescribed in Notification No. 52/93 and since they had paid duty at the rate of 20%, the Bhiwadi unit had availed excess credit of Rs. 4,88,084/-. 3. Show cause notice proposing recovery of the above amount of excess credit availed on Hybrid transformers received under GPI No. 75 dated 27-9-1993 was issued and the Additional Colle....