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2018 (8) TMI 1750 - AT - Central ExciseRefund claim - whether without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not? - Held that:- The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate [2011 (3) TMI 11 - GAUHATI HIGH COURT], where it was held that Section 11A of the Act not applicable since the issue raised did not concern any approval, acceptance or assessment relating to the rate of duty on or valuation of any excisable goods. Thus, provisions of Section 11A of the Act are not applicable to the facts of this case - appeal allowed - decided in favor of appellant.
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