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2018 (6) TMI 246 - AT - Central ExciseRecovery of erroneous refund made - refund claimed in respect of freight beyond the place of removal on which the appellant has paid duty - Section 11A of the CEA 1944 - case of the appellant is that appellant’s claim has already been sanctioned and the same has not been challenged before the higher forum and therefore, the refund sanctioned by them has become final and the provisions of Section 11A are not applicable - Held that:- The issue has been examined by the Hon’ble High Court of Gauhati in the case of Jellalpore 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. Until and unless it is challenged, the provisions of Section 11A of the Act are not applicable - appeal allowed - decided in favor of appellant.
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