making payment of the price of the goods supplied under protest or as provisional payments subject to re-adjustment which may be necessitated ... revision of the price. Merely because the respondent-Company made payments under protest would not indicate, much less establish, that there was a dispute between
received the
amount of compensation under protest or that he had
already registered his protest before receiving such payment.
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Uploaded ... shows that the person to whom the payment of
compensation is made may receive the payment under
protest as regards the sufficiency of the amount
department as to under which protest, he has been raising objection and why he has been accepting it under protest. According to his oral evidence ... accepted by the plaintiff under protest but while registering protest, the plaintiff has not given any details about protest to the final bill which, according
Excise Rules make it clear that a party could have made payment under protest and could have sought the remedy or provisional assessment being made ... courses left open to it - file objection, register protest, make payment under protest, seek provisional assessment, get the matter adjudicated, carry the matter in appeal
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 ... amount of compensation determined under the award under protest as to its sufficiency does not provide that the protest must be reduced to writing. There
Excise, the amount paid under protest cannot be treated as "under protest". It is further pointed out that protest would be effective only ... right to deposit the duty under protest;
Provided that an assesses shall be allowed to deposit the duty under protest during the period available
barred under Section 11B of the Act and further taking the view that the payment made by the petitioner was not under protest. The respondent ... extracting the said payment from the petitioner, and hence for all purposes said payment can be treated as the payment under protest. The petitioner
case that it is paid under protest
and on the contrary payment towards excise ... duty was
voluntary and not under any protest. Even for payment
made under protest also one has to apply in prescribed
form under the enactment
liable to be taxed under the Tax Act. This apprehension was also entertained by the petitioner with reference to another equipment namely crawler mounted crane ... such intimation is given, the petitioners shall make the payment under protest within 24 hours from the intimation and if such amount is deposited
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 ... received the amount otherwise
than under protest shall be entitled to make any application under
section 18 :
Provided also that nothing herein contained shall affect
