https://www.taxtmi.com/caselaws?id=435459 Refund claim concerning tax recovered during investigation: the HC found the sum was collected without any preceding adjudication or order, and the payer made the payment under protest. Relying on departmental circulars distinguishing confirmed arrears from unconfirmed demands, the court held respondents lacked jurisdiction or legal authority to recover the amount during investigation, rendering the recovery coercive and violative of constitutional protections over taxation and property. Consequence: the collected amount must be refunded with applicable interest as the recovery was unauthorized and not supported by an Order-in-Original or adjudication. en-us Mon, 27 Feb 2023 00:00:00 +0530 Tue, 20 Jan 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435459 Refund claim concerning tax recovered during investigation: the HC found the sum was collected without any preceding adjudication or order, and the payer made the payment under protest. Relying on departmental circulars distinguishing confirmed arrears from unconfirmed demands, the court held respondents lacked jurisdiction or legal authority to recover the amount during investigation, rendering the recovery coercive and violative of constitutional protections over taxation and property. Consequence: the collected amount must be refunded with applicable interest as the recovery was unauthorized and not supported by an Order-in-Original or adjudication. Case-Laws Customs Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435459