https://www.taxtmi.com/caselaws?id=155336 Where duty is deposited under protest pursuant to departmental direction, a refund claim cannot be rejected as premature unless a live show cause notice or pending adjudication exists at the time of the claim. The record showed no such pending proceedings concerning alleged wrongful availment of Cenvat credit when refund was sought, and a later show cause notice did not cure that absence. The Department could not retain the amount indefinitely on a mere possibility of future action, so the refund was held maintainable and the assessee was entitled to it. en-us Tue, 08 Jun 2010 00:00:00 +0530 Tue, 03 Sep 2013 15:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155336 Where duty is deposited under protest pursuant to departmental direction, a refund claim cannot be rejected as premature unless a live show cause notice or pending adjudication exists at the time of the claim. The record showed no such pending proceedings concerning alleged wrongful availment of Cenvat credit when refund was sought, and a later show cause notice did not cure that absence. The Department could not retain the amount indefinitely on a mere possibility of future action, so the refund was held maintainable and the assessee was entitled to it. Case-Laws Central Excise Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155336