VINEET KOTHARI,R.SURESH KUMAR,J. - (1.) These Appeals under Section 130 of the Customs Act, 1962 (in short "the Act") are directed against the common order passed in Appeal Nos.C/190 to 192/2010 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (in short "CESTAT") by order, dated 16.02.2018.
(2.) These appeals were admitted by this Court by order, dated 29.10.2018 on the following Substantial Questions of Law : "(i) Whether the Hon'ble Tribunal erred in following the judgment of the Hon'ble Court in Scientific Instruments (Supra), which is per incuriam the judgments of the Hon'ble Supreme Court in Mafatlal (Supra) and Allied Photographics (Supra) ? (ii) Whether the Hon'ble Tribunal failed to appreciate that the Appellant had sought refund prior to 13.07.2006 and therefore, the provisions of Section 18(5) of the Act post amendment cannot be made applicable to the Appellant in light of the judgment of the Hon'ble Supreme Court in CCE v. TVS Suzuki 2003 (156) ELT 161 (SC) and CCE v. Allied Photographics India Ltd., 2004 (166) ELT 3 (SC)? (iii) Whether the Hon'ble Tribunal erred in uploading the remand in view of the decisions of the Hon'ble Supreme Court in ITC Ltd., v. CCE 2002 (140) E.L.T.4 (SC) and the Hon'ble Rajasthan High Court in Sulzer Processors v. CCE 2010 (254) ELT 559 (Raj.)?"
(3.) After notice to the respondent, counsel entered appearance and since all these appeals arising out of the common impugned order as referred to above, these appeals are disposed of by this common order.;