JUDGMENT :

Aparesh Kumar Singh, J.

1. Appellant is aggrieved by the order dated 29.05.2017 passed by the Learned Customs, Excise and Service Tax Appellate Tribunal (CESTAT‘ for short), East Zonal Bench, Kolkata in Excise Appeal No. E/355/2012, where under order of the learned Commissioner (Appeals), Central Excise and Service Tax, Ranchi dated 16.04.2012, by which the Commissioner (Appeals) set aside the order of the Assistant Commissioner, has been affirmed. The Assistant Commissioner of Central Excise, Central Excise Division, Bokaro had sanctioned the refund claim and directed the appellant to take credit of the refund amount in their Cenvat Credit Account vide his Order-in-Original No. 04/AC/REFUND/2010 dated 29.09.2010.

2. This appeal has been admitted on the following substantial questions of law:

a. Whether in the facts and circumstances of the case and in law, an application for refund of countervailing duty is maintainable under Section 11B of the Central Excise Act?

b. Whether in the facts and circumstances of the case, the order passed by learned CESTAT is bad in law and on facts?

Case of the Appellant:

The appellant is a Company within the meaning of Companies Act, 1956 engag