2016 (9) TMI 982

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..... Advocates for the respondent ORDER Rajesh Bindal, J. The revenue has filed the present appeal against the order dated 10.2.2012 passed in Excise Appeal No. 3313-3316 of 2010, by the Customs, Excise & Service Tax Appellate Tribunal (for short 'the Tribunal') raising the following substantial questions of law: (i) Whether in the facts and the circumstances of the case, wherein refund so .....

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..... urt in Repro India Ltd. Vs. Union of India, 2009 (235) E.LT. 614 (Bom) and Himachal Pradesh High Court in Commissioner of Central Excise Vs. Drish Shoes Ltd. 2010 (254) E.L.T. 417 (H.P) dismissed the appeals filed by the Department. Learned counsel for the revenue fairly did not dispute the fact that against the judgment of Himachal Pradesh High Court in Drish Shoes Ltd's Case (supra), the St .....

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