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    <title>2018 (8) TMI 1580 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that show cause notices challenging refund claims sanctioned to the appellants without contesting assessment orders under Section 11A were impermissible. Following precedent from the High Court, the Tribunal emphasized the need to adhere to statutory remedies, ruling that Section 11A did not apply in this case. As a result, the demands against the appellants were deemed unsustainable, and their appeals were allowed, providing relief in the matter.</description>
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      <title>2018 (8) TMI 1580 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=366108</link>
      <description>The Tribunal held that show cause notices challenging refund claims sanctioned to the appellants without contesting assessment orders under Section 11A were impermissible. Following precedent from the High Court, the Tribunal emphasized the need to adhere to statutory remedies, ruling that Section 11A did not apply in this case. As a result, the demands against the appellants were deemed unsustainable, and their appeals were allowed, providing relief in the matter.</description>
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