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2018 (8) TMI 1164 - AT - Central ExciseRefund claim - mistake of law or not? - claim of refund on the ground that they did not receive any audit note nor any show cause notice indicating the liability of duty of ₹ 22,70,569/- - Held that:- The requirements of Sections 11A(5), (6) & (7) ibid and Section 73(4A) ibid having been met by the assessee in order to avail the benefit of lower penalty, no show cause notice was issued as mandated under said Sections and the proceedings were correctly concluded - there is no mistake of law which the Ld. Advocate could pinpoint - appeal dismissed - decided against appellant.
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