TECH MAHINDRA LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE both sides agree that these Appeals involve common questions, they are being decided by this common judgment.

(2.) FOR properly appreciating the arguments of the parties, the facts in Central Excise Appeal No. 214/2013 are referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "CESTAT") dated 07.03.2013 in which it has been held that for the period upto 27.02.2010 the Appellants before us are not eligible for refund.

(3.) BY consent of the learned counsel appearing for the parties, we have heard this Appeal finally.