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<h1>Refunds Denied for Excisable Products u/s 11C Despite Duty Payment; Pending Cases to Follow Ministry's Advice.</h1> A notification under Section 11C was issued, exempting certain excisable products from duty collection for a specific period due to a general practice of non-levy. However, some assessees paid the duty during this period. The issue was whether these assessees could claim a refund. The Law Ministry advised that refunds are not admissible once the duty has been paid, and the Board accepted this opinion. Consequently, pending cases should be resolved based on these instructions.