40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
Valuation Rules, 2007?
ii. Whether the payments made by the Appellant are to be treated
as payments under protest?
19
C/40485/2020 ... such an order. The duty payments made at enhanced rates since
05.10.2016 are treated as payments made under protest and no limitation
could be applicable
under protest;
"RULE 233B. Procedure to be followed in cases where duty is paid
under protest.-
Where an assessee desires to pay duty under ... followed the 'protest'
procedure paid 'duty' under protest.
9.6 An assessee by paying the amount under protest, towards an
objection communicated
days' time
stipulated under Rule 46(1)(e) of SEZ. The payment of duty under
protest could also be on account of already existing ... department classified the
same under CTH 26140010 attracting export duty @10%, resulting in
payment of duty under protest as identical product being exported by
their
under protest, it is not necessary that it be
accompanied by the very words "under protest".
Whether an act is performed under protest ... made payment
of CVD under protest. It is a settled principle that
when duty is paid under protest, the assessment is
required to be treated
dispute whether the payment is made under protest or not.
Any person paying the duty under protest has to follow the
procedure prescribed ... held
that when matter is under litigation, payment of duty made
is deemed to be payment under protest, even though there
is no express mention
been paid under protest;
(iii) There is no clear finding by the Adjudicating
Authority that duty was paid under protest;
(iv) The fourth proviso ... mode of payment of duty under protest or not
under protest? While according to the Revenue, the
payment of duty is without any protest
there is a procedure prescribed for payment
of duty under protest under Rule 33B under the erstwhile Central Excise
Rules, essentially it is a procedure ... refund claim is hit by limitation under
Section 11B as we consider that the payments were made under protest and
therefore on the grounds
been held that when matter is under
litigation, payment of duty made is deemed to be payment under
protest, even though there is no express ... held
that when matter is under litigation, payment of duty made
is deemed to be payment under protest, even though
there is no express mention
payment pending final settlement of claim by your higher authorities. Please not that we accept this payment under protest and keep our right reserved ... only whereas payment under other three policies is still pending from your side. Please not that we have accepted this payment under protest and keep
