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2018 (9) TMI 1126 - AT - Central ExciseRefund claim - assessment orders not challenged - Section 11A of Central Excise Act - area based exemption availed - N/N. 56/2002-CE dated 14.11.2002 - Held that:- The issue emerges before us is that, as refund claim was sanctioned to the appellant, 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 - the 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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