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2018 (2) TMI 893 - AT - Central ExciseRefund claim - denial on the premise that as appellant has paid the differential duty without any protest therefore refund cannot be granted - whether Section 11A(2B) had been applied or not? - Held that: - as per Section 11A(2B), the show-cause notice is not required to be issued if the assessee pays duty along with interest - Admittedly, in this case appellant did not pay interest. Therefore, the appellant did not comply with the provisions of Section 11A(2B) of the Act. In this case, appellant has not complied with the provisions of Section 11A(2B) of the Act and therefore show-cause notice was required to be issued for the appropriation of the amount already paid by the appellant as duty - As no SCN has been issued, therefore, the Revenue cannot retain the said amount as duty with them without any adjudication. The refund claim filed by the appellant cannot be rejected - appeal allowed - decided in favor of appellant.
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