apply where any duty has been paid under protest. The petitioner did not pay the duty under protest as he accepted the classification at that ... dispute whether the payment is made under protest or not. Any person paying the duty under protest has to follow the procedure prescribed
under protest and duty paid under
Rule 9B. The duty paid under protest falls
under Section 11B whereas 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
finalization
claim from the aforesaid bar of limitation on the ground of payment under protest. Against the said order of the Assistant Collector, an appeal ... said to have been made under protest. After deciding as to whether there was a protest while making the payment, we have to deal with
payment under these circumstances is a compulsory payment. If it were so the consequence would be far reaching. If that were so no payment ... payment was made without any protest yet it must be deemed to have been made under protest or under duress because of the fear that
reference under section 18 would be submitted:
Provided that any person admitted to be interested may receive such payment under protest as to the sufficiency ... person admitted to be interested, may receive such payment under protest, as to the sufficiency of the amount. Section 31 of the Act recognises
protest ensures that the assessment does not attain finality.
Having compelled payment under protest, the Department cannot deny refund
by insisting on reassessment or appeal ... assessments were not provisional. Therefore, they had attained finality. Payment
under protest, without pursuing the statutory remedies, cannot prevent the
assessment from attaining finality. Allowing
support of
his contention that any payment made during DRI investigation is a payment
made under protest, has relied upon the following authorities:-
( a) Commissioner ... implies acceptance of liability making the future payment
difficult subject to strict statutory time limit. Payments under protest are
crucial for disputing coerced or incorrect
provision, at the best can only be construed
as a payment made under protest.
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https://www.mhc.tn.gov.in/judis ... made
under protest and the assessee originally classified the products
under sub-heading 2404.60. Whereas, the Revenue classified
the products under sub-heading
under protest and duty paid under Rule 98.7The duty paid under protest falls under Section 118 whereas duty paid under provisional assessment falls under ... under protest and duty paid under Rule 9B. The duty paid under protest falls under Section 11B whereas duty paid under provisional assessment falls under
provisions of law under the limitation prescribed under
Section 11B of the Act. Unless the payment is made specifically under
protest, the Proviso would ... whereby no limitation would apply when payment of
Duty is treated as payment made 'under protest'
11. It is this kind of negative
