Tribunal Grants Refund Due to Lack of Proceedings u/s 11A, Raising Concerns Over Adjudication Process Relevance.

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....Refund claim - Duty paid under protest - tribunal allowed the refund claim on the ground that, no proceedings were issued under Section 11A - If this position is accepted then the provisions for adjudication in the Act and the Rules, the provision for appeal in the Act and the Rules will lose their relevance and the entire exercise will be rendered redundant. - HC....