https://www.taxtmi.com/caselaws?id=346487 The Tribunal upheld the original authority's decision to reject the appellant's refund claim, as the appellant had opted for immunity under Section 11A(2B) of the Central Excise Act, settling the duty and interest dispute. The Tribunal ruled that once the appellant chose immunity and filed a declaration, they could not seek a refund, and the department was barred from issuing further show-cause notices. The appeal was dismissed, affirming that the refund claim was not maintainable post opting for immunity under Section 11A(2B). en-us Mon, 03 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346487 The Tribunal upheld the original authority's decision to reject the appellant's refund claim, as the appellant had opted for immunity under Section 11A(2B) of the Central Excise Act, settling the duty and interest dispute. The Tribunal ruled that once the appellant chose immunity and filed a declaration, they could not seek a refund, and the department was barred from issuing further show-cause notices. The appeal was dismissed, affirming that the refund claim was not maintainable post opting for immunity under Section 11A(2B). Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346487