2020 (2) TMI 1429 - SCH - Central Excise

Refund of Excise Duty - Time Limitation - relevant date - pre-deposit - Whether payment towards Excise duty can be construed to be payment made towards pre-deposit? - It was held by the High Court that The amounts were paid involuntarily and therefore are deemed to be under protest and should be considered as deposits deserves to be rejected - HELD THAT - There are no ground to interfere with the impugned order(s)passed by the High Court. SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as it found no grounds to interfere with the impugned order passed by the High Court. Delay was condoned, and pending applications were disposed of. The respondent did not appear.