https://www.taxtmi.com/caselaws?id=52014 The Tribunal ruled in favor of M/s. Indian Oil Corporation Ltd., allowing their appeal and holding that the refund claim was admissible. The Tribunal found that the amount in question had been appropriated without a proper demand or adjudication order as required by law, emphasizing the necessity of issuing a show cause notice. It was noted that the deposit made by the appellant was under protest and not linked to any specific pending demand, leading to the decision in favor of M/s. Indian Oil Corporation Ltd. en-us Fri, 08 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52014 The Tribunal ruled in favor of M/s. Indian Oil Corporation Ltd., allowing their appeal and holding that the refund claim was admissible. The Tribunal found that the amount in question had been appropriated without a proper demand or adjudication order as required by law, emphasizing the necessity of issuing a show cause notice. It was noted that the deposit made by the appellant was under protest and not linked to any specific pending demand, leading to the decision in favor of M/s. Indian Oil Corporation Ltd. Case-Laws Central Excise Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52014