Excise Duty Refund Dispute: Payment Considered "Under Protest" Due to Lack of Show Cause Notice During Investigation.

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....Refund of Excise Duty - Duty was paid under protest or not - The amount in question was collected by the Department without issue of show cause notice at the investigation stage, and further the appellant have contested the show cause notice, as well as, has been constantly in appeal pursuant to adjudication, and thus the amount in question is held to be deposited ‘under protest’ ipso facto - AT....