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2018 (8) TMI 1580 - AT - Central ExciseRefund claim - as refund claims were sanctioned to the appellants, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not? Held that:- The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate [2011 (3) TMI 11 - GAUHATI HIGH COURT], wherein the Hon'ble High Court has held that Revenue could not take recourse to Section 11A of the Act when it had a statutory remedy available to it to challenge the order dated 29.4.2002 passed by the Assistant Commissioner of Central Excise, Silchar by resorting to the revisional power available under Section 35-E of the Act. The provisions of Section 11A of the Act are not applicable to the facts of this case - demand set aside - appeal allowed - decided in favor of appellant.
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