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2018 (10) TMI 2031 - CESTAT CHANDIGARHRefund of excess duty paid - assessee did not opt for provisional assessment - Section 11B of Central Excise Act, 1944 - difference of opinion - HELD THAT:- Considering the fact that as there were divergent views of this Tribunal as well as High Court, in that circumstance, the matter is required to be referred to the Larger Bench of this Tribunal to decide the following issue:- “Whether in case an assessee did not opt for provisional assessment, can an assessee claim refund of excess duty paid by them in terms of Section 11B of Central Excise Act, 1944 or not.” The Registrar is directed to place the matter before the Hon’ble President for constitution of the Larger Bench to resolve this issue.
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