TMI BlogRefund claim of pre-deposit - applicability of time limitation - the order dated 30.06.2014 of adjusting...Refund claim of pre-deposit - applicability of time limitation - the order dated 30.06.2014 of adjusting the paid amount towards the sanctioned demand was passed during the pendency of the assessee’s appeal challenging the said demand before CESTAT and the demand stands set aside by CESTAT. Such act of the Department cannot be denied to be the coercive manner and since the payment was made pursuant to the direction of Departmental Authorities the same cannot be considered as voluntary payment an..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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