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TMI Blog2018 (9) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... se assessment 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/57575/2013 - A/62848/2018-EX[DB] - Dated:- 28-8-2018 - Mr. Ashok Jindal, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was allowed to the appellant for the period April 2008 to March 2009. Thereafter, the show cause notice dated 31.03.2010 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, deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 268) ELT 14 (Gau). 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, consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction was taken to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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