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2010 (10) TMI 1133 - BOMBAY HIGH COURT

2010 (10) TMI 1133 - BOMBAY HIGH COURT - TMI - CENTRAL EXCISE APPEAL NO. 40 OF 2006 - Dated:- 12-10-2010 - J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. Shri J.S. Mokadam, Advocate for appellant. ORAL JUDGMENT (PER J.P. DEVADHAR, J.) : Heard Shri Mokadam, learned Counsel for the appellant. 2) This appeal has been admitted on the following questions of law : 1. Whether in the facts and circumstances of the case the CESTAT was right in holding that B .....

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he said Rule by virtue of Notification No.13/2003- CE(NT) dated 1.3.2003 issued under powers conferred by Section 37 of the Central Excise Act, 1944 ? 2) Whether in the facts and circumstances of the case, CESTAT was right in holding that refund of unutilized credit of Additional duty of Excise (TTA) is admissible under Rule 5 of Cenvat Credit Rules, 2002, especially when such credit was not accumulated on account of export of finished goods/intermediate product as specified in Rule 5 .....

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