Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 948 - AT - Central ExciseRefund claim - whether without challenging assessment orders of refund claims, refund 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], where it was held that without challenging the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act - the provisions of Section 11A of the Act are not applicable to the facts of this case. Demand not sustainable - appeal allowed - decided in favor of appellant.
|