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2017 (8) TMI 545 - AT - Central ExciseRefund claim - disputing the merits of the case which stands concluded - Section 11A(2B) of the Central Excise Act, 1944 - Held that: - irrespective whether the appellant is entitled for CENVAT credit or otherwise since they have opted for immunity under 11A(2B), they cannot dispute the merit of the case by filing refund claim. After payment of duty along with interest by the assessee and filing an intimation claiming settlement of case under 11A(2B). The department has no power to issue SCN and the issue involved stands concluded with the appellants filing of declaration under 11A(2B), therefore the appellants cannot come with a refund claim again disputing the merit of the case which stands concluded - appeal dismissed - decided against appellant.
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