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    <title>2018 (9) TMI 1198 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, ruling that Section 11A was not applicable as refund claims, once sanctioned, could not be challenged without appealing assessment orders. The Court emphasized the need to exhaust statutory remedies before invoking Section 11A, ultimately deeming the demand against the appellant unsustainable.</description>
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      <description>The Tribunal allowed the appeal, ruling that Section 11A was not applicable as refund claims, once sanctioned, could not be challenged without appealing assessment orders. The Court emphasized the need to exhaust statutory remedies before invoking Section 11A, ultimately deeming the demand against the appellant unsustainable.</description>
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