2019 (2) TMI 1792

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..... ause notice shall be issued by the Officer in respect of the duty or interest so paid or any penalty liable under the provisions of the Act or the Rules. In the aforesaid circumstances, there shall be an order of interim stay. List the matter for filing counter on 20.03.2019. - WP No.4163 of 2019 And WMP No.4667 of 2019 - - - Dated:- 27-2-2019 - THE HON BLE DR. JUSTICE ANITA SUMANTH OR .....

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..... espectively have been voluntarily paid by the importer even prior to the issuance of the show cause notice. In such circumstances, the provisions of Section 28(B) prima facie appear to be attracted. The provision states as follows: 28. Recover of [duties not levied or not paid or short-levied or short-paid] or errorneously refunded. 28(2) The person who has paid the duty along with interest .....

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