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TMI Blog2018 (5) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, VERSUS M/S. JELLALPORE TEA ESTATE [2011 (3) TMI 11 - GAUHATI HIGH COURT] - demand against assessee not sustainable - appeal allowed - decided in favor of assessee. - Appeal No. E/2586,2628/2010-DB - A/62192-62193/2018-EX[DB] - Dated:- 20-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07. Thereafter, the show cause notice dated 03.03.2008 was issued by invoking extended period of limitation to deny the self credit of duty paid on freight portion form the assessable value as the same was not payable by the assessee. Therefore, excess refund claim by the assessee is recoverable. The matter was adjudicated, demand on account of erroneous refund was confirmed and the said order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u). In that circumstances, demand of refund claim sanctioned to them cannot be open for challenge. 4. On the other hand, ld. AR submits that the appellant has deliberately paid duty on the transportation charges which form a part of assessable value, to avail inadmissible refund, in that circumstances, extended period of limitation is invokable. 5. Heard the parties, considered the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have the order of the Assistant Commissioner revised or set aside. Having failed to avail of the statutory remedy available under the Act, the Revenue sought to circumvent the law (as it were) by taking recourse to Section 11A of the Act. In our opinion, this was clearly impermissible inasmuch as what is required to be done in a manner prescribed by law, ought to be done in that manner only or n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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