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TMI Blog2018 (9) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11A of the Act as held by Hon'ble High Court of Gauhati in the case of CCE, Shillong vs. Jellalpore Tea Estate [2011 (3) TMI 11 - GAUHATI HIGH COURT] - 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/3387/2012 - A/62694/2018-EX[DB] - Dated:- 29-8-2018 - Mr. Ashok Jindal, Member (Judicial) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . To re-credit the same and re-credit was allowed to the appellants for the period 2005-2006 to 2007-2008. Thereafter, the show cause notice 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 appellants. Therefore, excess refund claims by the appellants are recoverable. The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Jellalpore Tea Estate 2011 (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Shillong no action 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 mann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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