https://www.taxtmi.com/caselaws?id=374510 The High Court determined that the appellant's payment of duty was voluntary, not under duress. As the payment did not meet the conditions under Sec.11A(2B), the appellant was exempt from interest under Sec.11AB. Precedents supported that voluntary payment without a valid show cause notice does not incur interest liability. The appellant's refund claim was denied due to insufficient evidence. One appeal was rejected, upholding the previous order, while another appeal was allowed, overturning the prior decision. en-us Tue, 29 Jan 2019 00:00:00 +0530 Mon, 04 Feb 2019 07:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374510 The High Court determined that the appellant's payment of duty was voluntary, not under duress. As the payment did not meet the conditions under Sec.11A(2B), the appellant was exempt from interest under Sec.11AB. Precedents supported that voluntary payment without a valid show cause notice does not incur interest liability. The appellant's refund claim was denied due to insufficient evidence. One appeal was rejected, upholding the previous order, while another appeal was allowed, overturning the prior decision. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374510