Seeking refund of amount paid under threat or duress in ...

High Court Orders Refund for Payment Made Under Duress; Declares Notice Jurisdictionally Invalid and Abusive.

November 19, 2022

Case Laws     Central Excise     HC

Seeking refund of amount paid under threat or duress in pursuance of an investigation - Though the original issuance of the show-cause notice may be in terms of the directions of the writ Court, any further contemplation of proceeding with the show-cause notice, would be without any authority, in view of the subsequent order passed. Thus, the consequential notice could be termed to be without any jurisdiction and would amount to an abuse of the process of law - Refund allowed - HC

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