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2018 (9) TMI 1198 - CESTAT CHANDIGARHRefund claim - assessment orders of refund claims not challenged - whether refund claims can be challenged by way of issuance of show cause notice under Section 11A of the Act or not? - Held that:- Wthout challenging the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act as held by Hon'ble High Court of Gauhati in the case of CCE, Shillong vs. Jellalpore Tea Estate [2011 (3) TMI 11 - GAUHATI HIGH COURT] - 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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