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TMI Blog2018 (9) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not - the provisions of Section 11A of the Act are not applicable to the facts of this case - appeal allowed - decided in favor of appellant. - Appeal No. E/58709/2013 - A/62849/2018-EX[DB] - Dated:- 28-8-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Thereafter, the show cause notice dated 28.02.2011 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 appellant. Therefore, excess refund claim by the appellant is recoverable. The matter was adjudicated, demand on account of erroneous refund was confirmed and the said order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anctioned 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 submissions. After hearing the contentions of both sides, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 not at all. Therefore, we hold that provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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