Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
The appellant is entitled to refund of the amount deposited 'under protest' during the pendency of adjudication proceedings and investigation, as it cannot be considered payment of duty and is not hit by the bar of unjust enrichment u/s 11B of the Central Excise Act, 1944. The deposit made from April 2016 to June 2017, when no show cause notice was issued, was merely a precautionary measure and cannot be characterized as 'duty'. Relying on judicial precedents, the Tribunal held that such deposits are not subject to unjust enrichment principles and allowed the refund claim, setting aside the impugned orders.
The appellant is entitled to refund of the amount deposited 'under protest' during the pendency of adjudication proceedings and investigation, as it cannot be considered payment of duty and is not hit by the bar of unjust enrichment u/s 11B of the Central Excise Act, 1944. The deposit made from April 2016 to June 2017, when no show cause notice was issued, was merely a precautionary measure and cannot be characterized as 'duty'. Relying on judicial precedents, the Tribunal held that such deposits are not subject to unjust enrichment principles and allowed the refund claim, setting aside the impugned orders.
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