TMI Blog2020 (1) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 6(3A) by Notification No.13/2016CE(NT) dated 01.03.2016 of the CENVAT Credit Rules, 2004 is clarifactory in nature - HELD THAT:- The appeal admitted on these two substantial questions of law - The appeal stands dismissed so far as the other questions are concerned. Post the tax appeal for final hearing on 13/02/2020. On the returnable date, notify the matter on top of the board. - R/Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad dated 12th March, 2019 in the Appeal No.E/12524/2018. 2. The appellant has proposed the following questions as the substantial questions of law in the appeal. (i) Whether the Hon'ble Tribunal, is right to hold that the Notification No.13/2016CE( NT) dated 01.03.2016 (effective from 01.04.2016) issued by the Government of India, Ministry of Finance, Department of Revenue, amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing two questions. (i) Whether the Hon'ble Tribunal, is right to hold that the Notification No.13/2016CE(NT) dated 01.03.2016 (effective from 01.04.2016) issued by the Government of India, Ministry of Finance, Department of Revenue, amending the provision of Rule 6 of CENVAT Credit Rules, 2004 has retrospective effect? (ii) Whether the Hon'ble CESTAT is right to hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of refund the Respondent had received pursuant to implementation of the impugned order passed the Hon'ble CESTAT until the final disposal of the Tax Appeal No.850 of 2019. OR [B] be pleased to direct the Respondent to deposit moneys equivalent to the amount of refund the Respondent had received pursuant to implementation of the impugned order passed the Hon'ble CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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