https://www.taxtmi.com/caselaws?id=98267 Amounts deposited under protest pursuant to a departmental demand were treated as non-voluntary payments where no show cause notice had been issued and no adjudication had confirmed the demand. On that basis, the refund claim was maintainable, subject to the amended refund provisions and the principle stated in Mafatlal Industries. The decisive factor was the absence of the prescribed adjudicatory process, which meant the deposit could not be characterised as a voluntary discharge of duty. Refund was therefore admissible. en-us Mon, 22 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98267 Amounts deposited under protest pursuant to a departmental demand were treated as non-voluntary payments where no show cause notice had been issued and no adjudication had confirmed the demand. On that basis, the refund claim was maintainable, subject to the amended refund provisions and the principle stated in Mafatlal Industries. The decisive factor was the absence of the prescribed adjudicatory process, which meant the deposit could not be characterised as a voluntary discharge of duty. Refund was therefore admissible. Case-Laws Central Excise Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98267