https://www.taxtmi.com/caselaws?id=346487 Where an assessee reverses credit, pays duty and interest, and intimates the department under Section 11A(2B) of the Central Excise Act, the dispute is treated as concluded and no show-cause notice is required. A later refund claim cannot be used to reopen the merits of that settled position. The refund was therefore held not maintainable, and the assessee was not permitted to contest the underlying liability after invoking the voluntary-payment mechanism 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 Where an assessee reverses credit, pays duty and interest, and intimates the department under Section 11A(2B) of the Central Excise Act, the dispute is treated as concluded and no show-cause notice is required. A later refund claim cannot be used to reopen the merits of that settled position. The refund was therefore held not maintainable, and the assessee was not permitted to contest the underlying liability after invoking the voluntary-payment mechanism under Section 11A(2B). Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346487