TMI Blog2017 (8) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a refund claim again disputing the merit of the case which stands concluded - appeal dismissed - decided against appellant. - E/86277/13 - A/88460/17/SMB - Dated:- 3-7-2017 - Shri Ramesh Nair, Member (Judicial) None for the appellant Shri Sanjay Hasija, Supdt. (AR) for the respondent ORDER The appellant availed the cenvat credit on capital goods at the time of initial receipt, thereafter removed as such on payment of duty in terms of Rule 3(5) of Cenvat Credit Rules, 2004 to their job worker on payment of duty. The job worker availed the cenvat credit of duty paid by the appellants. After use of the capital goods for substantial period the said capital goods were returned by the job worker to the appellant on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that once the appellant opted for immunity under Section 11A(2B) thereafter the department could not issue the show-cause notice, therefore the dispute related to admissibility of cenvat credit could not be decided. Now at this stage, refund cannot be entertained as the matter stands concluded by filing the declaration of the appellants. 4. I have carefully considered the submission made by both sides and perused the records. 5. I am of the view that irrespective whether the appellant is entitled for cenvat credit or otherwise since they have opted for immunity under 11A(2B), they cannot dispute the merit of the case by filing refund claim. Section 11A(2B) is extracted below:- Section 11A(2B) - Where any duty or excise has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his sub-section and also on the amount of short-payment of duty, if any, as may be determined by the Central Excise Officer, but for this sub-section. From a plain reading of the above section, it can be seen that after payment of duty along with interest by the assessee and filing an intimation claiming settlement of case under 11A(2B). The department has no power to issue show-cause notice and the issue involved stands concluded with the appellants filing of declaration under 11A(2B), therefore the appellants cannot come with a refund claim again disputing the merit of the case which stands concluded. 6. In view of the above discussion, the impugned order does not require any interference and same is upheld. Appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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