https://www.taxtmi.com/caselaws?id=266815 The court ordered respondent no.1 to promptly refund the amount of Rupees Two Crores to the petitioner, finding no justification for retaining the sum collected under alleged threat and without legal authority. The court noted the absence of any current obligation on the petitioner and disregarded the respondent's contention of a voluntary deposit. An agreement was reached that if a show cause notice was issued within six weeks, the amount could be considered a deposit towards duty, eliminating the need for an immediate refund. en-us Tue, 16 Sep 2014 00:00:00 +0530 Sat, 09 Jan 2016 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266815 The court ordered respondent no.1 to promptly refund the amount of Rupees Two Crores to the petitioner, finding no justification for retaining the sum collected under alleged threat and without legal authority. The court noted the absence of any current obligation on the petitioner and disregarded the respondent's contention of a voluntary deposit. An agreement was reached that if a show cause notice was issued within six weeks, the amount could be considered a deposit towards duty, eliminating the need for an immediate refund. Case-Laws Customs Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266815