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2018 (10) TMI 953 - AT - Central ExciseRefund claim - whether refund can be denied without challenging those assessment orders of refund claims by way of issuance of show cause notice under Section 11A of the Act or not? - Held that:- The issue is decided in the case of COMMISSIONER OF CENTRAL EXCISE, VERSUS M/S. 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. Thus, 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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