https://www.taxtmi.com/caselaws?id=391482 Amounts paid under protest towards alleged wrongful CENVAT credit cannot be finally retained or appropriated without a timely show cause notice and compliance with the statutory recovery process. Where the department sought recovery after the limitation period had expired, and the record showed that the debit was made under protest, the later correspondence did not erase that protest or cure the missing notice. The refund claim was therefore admissible, and rejection of the refund was set aside in favour of the assessee. en-us Wed, 29 Jan 2020 00:00:00 +0530 Sat, 21 Nov 2020 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391482 Amounts paid under protest towards alleged wrongful CENVAT credit cannot be finally retained or appropriated without a timely show cause notice and compliance with the statutory recovery process. Where the department sought recovery after the limitation period had expired, and the record showed that the debit was made under protest, the later correspondence did not erase that protest or cure the missing notice. The refund claim was therefore admissible, and rejection of the refund was set aside in favour of the assessee. Case-Laws Central Excise Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391482