payment was made not only involuntarily but under protest. Involuntary payment and payment under protest are not the same thing. For imposition of unjust duty ... compelled to make payment and such payment will then be involuntary, but every involuntary payment cannot be held payment within the meaning of proviso
payment was made not only involuntarily but under protest. Involuntary payment and payment under protest are not the same thing. For imposition of unjust duty ... compelled to make payment and such payment will then be involuntary, but every involuntary payment cannot be held payment within the meaning of proviso
were pending. In such circumstances, the subsequent payment of duty cannot but be held as payment under protest because the petitioner did not give ... payment was made not only involuntarily but under protest. Involuntary payment and payment under protest are not the same thing. For imposition of unjust duty
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 ... money to be paid under protest and therefore the receipt by the pleader should also be taken to be under protest. I am unable
view that the claimants applicants, having received payments under the awards, otherwise than under protest, were not entitled to maintain applications for references ... claimant has not accepted payment without protest. If the claimant actually makes an application for receiving the amount or payment under protest and, in pursuance
limitation under Rule 11 of the Central Excise Rules. It was also contended that there was no scope for making any payment under protest ... recovered by the Revenue under their misconception, contention that the Rule 11 did not contemplate any payment under protest is an argument without any logic
limitation under Rule 11 of the Central Excise Rules. It was also contended that there was no scope for making any payment under protest ... recovered by the Revenue under misconception, contention that the Rule 11 did not contemplate any payment under protest is an argument without any logic
would now be appropriate to notice Section 31 which is as under:
31. Payment of compensation.-(1) Where the amount of compensation is determined ... Provided that any person admitted to be interested may receive such payment under protest as to the sufficiency of the amount of compensation:
Provided further
appellant-company did not pay duty under protest. In case duty had been paid under protest, the limitation prescribed by Section ... learned trial Judge correctly made a distinction between involuntary payment and payment under protest and only in the latter case proviso to Sub-section
Section 31(1) on making an award under Section 11 , the Collector shall tender payment of the compensation awarded by him to the persons interested ... 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
