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2014 (4) TMI 1093 - HC - Central ExciseRefund of amount paid under threat and duress in the course of an investigation and interrogation undertaken - manufacturer of stainless steel castings and non-alloy steel castings - recovery of duty without demand - Held that:- In the case on hand, there was nothing except an inspection and verification. It was never the case of the respondents that they found out duty evasion in the course of investigation and that when they were ready to serve a notice under sub-section (5), the appellant made payment in terms of sub-section (6). Had this been their contention, the respondents ought to have shown the break-up of the amount of ₹ 7.53 crores into (i) duty; (2) interest; and (iii) penalty. In the absence of any of these details, the respondents cannot contend that the payment was in terms of sub-section (6). As a matter of fact, sub-section (7) is somewhat similar to sub-section (2) and it prohibits the Central Excise Officer from serving any notice in respect of the amount paid. But, in the case on hand, a notice has been served after the learned Single Judge disposed of the writ petition, with liberty to the respondents. Therefore, it is clear that the amount of ₹ 7.53 crores paid by the appellant, will not fall either under Section 11A(1)(b) or under Section 11A(6). If it will not fall under any of these two provisions, it cannot be taken to be a payment made in relation to any statutory provision. Therefore, irrespective of whether the amount was paid under coercion or voluntarily, the respondents have no business to retain the same. - Refund allowed with 6% interest - Decided in favor of assessee.
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