https://www.taxtmi.com/caselaws?id=407989 Excise duty deposited under protest could not be rejected as a refund or appropriated towards alleged short payment without a show cause notice under section 11A of the Central Excise Act, because the statutory recovery mechanism requires notice unless the amount is voluntarily paid under the prescribed process. The absence of notice vitiated the proposed recovery and refund rejection. Interest on the same amount also could not be appropriated, as the underlying refund rejection was unsustainable and no separate demand notice for interest had been served. The assessee was therefore entitled to refund of the amount paid under protest, and the consequential interest appropriation also failed. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 May 2021 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407989 Excise duty deposited under protest could not be rejected as a refund or appropriated towards alleged short payment without a show cause notice under section 11A of the Central Excise Act, because the statutory recovery mechanism requires notice unless the amount is voluntarily paid under the prescribed process. The absence of notice vitiated the proposed recovery and refund rejection. Interest on the same amount also could not be appropriated, as the underlying refund rejection was unsustainable and no separate demand notice for interest had been served. The assessee was therefore entitled to refund of the amount paid under protest, and the consequential interest appropriation also failed. Case-Laws Central Excise Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407989