under
protest and duty paid under Rule 9B. The duty paid under protest falls under Section
11B and duty paid under provisional assessment falls under ... protest. As stated above,
there is a difference under the Act between payment of duty under protest
on one hand and refund consequent upon finalisation
petitioner
to the Assistant Commissioner, Service Tax-I(Audit), under the subject
"Payment under protest of service tax and interest on interchange income
received ... becomes
relevant to consider whether the payment has been a voluntary payment
or a payment under coercion. The latter position has been elaborated in
English
Adik submitted that if the Petitioner had not made
payments "Under Protest" or "Disputed", then "the picture
may have been ... under
protest disqualifies the party from claiming a rebate, if such a
rebate is legally otherwise admissible. If amounts are not paid
under protest
MVAT
returns under protest. This revision was done without prejudice
to the petitioner's rights and contentions and under protest. It is
the petitioner ... argument of
Mr. Sridharan is accepted, it would mean that a payment under
protest made at the time of investigation to avoid tax liability
Stamp
Act is also not applicable to the payment made under protest. He,
therefore, prayed that the impugned order be quashed and the matter ... liability by a
person making the payment. Therefore, the contention of respondents that
payment once made "under protest" cannot be refunded
have paid the stamp duty on a
delivery order as a payment under protest and without prejudice;
but pay they must. We are also prepared ... make payment and are deemed by an order of this Court to
have made a payment on a without prejudice basis and under protest
disputing any of the items, even if he had received the payment under protest or had not received it. his fresh claims cannot be considered ... receipt was given under coercion, mistake or misrepresentation, without prejudice, under protest etc. For then that itself becomes a dispute arbitrable under the clause. However
classified under item 19 or 22 of the First Schedule to the said Act but would attract 25% ad valorem duty under the said item ... mills removed a part of the stock of such goods after payment under protest of the excise duty
have paid the stamp duty on a
delivery order as a payment under protest and without prejudice;
but pay they must. We are also prepared ... make payment and are deemed by an order of this Court to
have made a payment on a without prejudice basis and under protest
communication addressed by the Revenue Authorities, the
payments have been made by the Petitioner albeit under protest. It is
the case of the Petitioner that ... delayed payment.
The learned Senior Counsel submits that on the demand made by the
respondent authorities, service tax was paid under protest. It is
categorically
