TaxTMI 
TaxTMI 
2017 (8) TMI 545
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.... at the time of initial receipt, thereafter removed as such on payment of duty in terms of Rule 3(5) of Cenvat Credit Rules, 2004 to their job worker on payment of duty. The job worker availed the cenvat credit of duty paid by the appellants. After use of the capital goods for substantial period the said capital goods were returned by the job worker to the appellant on payment of duty equivalent t....
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....round that the appellants opted for provision under 11A(2B) according to which the dispute supposed to be concluded on the payment of duty along with interest. Thereafter department is not authorized to issue any show-cause notice. Being aggrieved by the Order-in-Original the appellants filed appeal before the Commissioner (Appeals) who rejected the appeal concurring with the finding of the origin....
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....ise since they have opted for immunity under 11A(2B), they cannot dispute the merit of the case by filing refund claim. Section 11A(2B) is extracted below:- "Section 11A(2B) - Where any duty or excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty on the basis of his own ascertainment of ....
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.... apply in a case where the duty was not levied or was not paid or was short-levied or was short-paid or was erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty. Explanation 2. - For the removal of doubts, it is hereby decla....