- (1.) This appeal has been preferred by the Revenue against the order of the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') allowing refund.
(2.) After hearing Counsel for the parties, we are of the view that the following substantial question of law arises for consideration by this Court in the present appeal : Whether in the facts and circumstances of the case the assessee will be entitled to refund of duty paid by it at the time of disposal of the goods, merely for the reason that the rate at which goods were supplied was reduced later even though at the time of clearance of goods, procedure envisaged under Rule 9B of the Central Excise Rules, 1944 was not followed?
(3.) With the consent of the Counsel for the parties, we have heard the matter for final disposal.;