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2019 (7) TMI 1139 - AT - Central ExciseRefund claim - amount paid on reversal of credit alongwith interest and penalty - amount was paid without any protest - only reason for rejection of the claim is that the appellant had opted for the provision made under sub-Section 6 & 7 of Section 11A - HELD THAT:- It is not only the payment of amount, interest and 25% penalty but the appellant needs to give an intimation to the department accepting their liability which the appellant had not given, in such case if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so. Therefore, in these circumstances, the appellant is rightly entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them. The adjudicating authority shall process the refund in accordance with law - appeal allowed - decided in favor of appellant.
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