https://www.taxtmi.com/caselaws?id=446617 A refund of duty paid under protest was held admissible because the differential duty had been demanded without issuing a show cause notice or following the mandatory recovery procedure. The Tribunal applied the settled requirement that tax demands must be preceded by notice and an opportunity of hearing, and held that a demand raised in breach of natural justice and the statutory scheme cannot be sustained. Amounts recovered without authority of law were therefore refundable, and rejection of the refund was found unsustainable. The appeal was allowed in favour of the assessee with refund interest as prescribed by law. en-us Wed, 06 Dec 2023 00:00:00 +0530 Fri, 08 Dec 2023 08:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446617 A refund of duty paid under protest was held admissible because the differential duty had been demanded without issuing a show cause notice or following the mandatory recovery procedure. The Tribunal applied the settled requirement that tax demands must be preceded by notice and an opportunity of hearing, and held that a demand raised in breach of natural justice and the statutory scheme cannot be sustained. Amounts recovered without authority of law were therefore refundable, and rejection of the refund was found unsustainable. The appeal was allowed in favour of the assessee with refund interest as prescribed by law. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446617