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
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
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
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
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
duty paid under
protest and duty paid under rule 9B. The duty paid under protest falls
under section 11B whereas duty paid under provisional assessment ... 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
contraventions of the Act. It was further stated that the payment
was made under protest, and the appellant had intended to contest the matter.
Therefore ... voluntary payment, and does not provide any
mechanism for an assessee to indicate that the payment is being made under
protest. In the absence
disputed
question of facts arise for consideration for recovery of payment /
non-payment of tax / duty;
(ii) There is no pleading with regard ... respondents that INR 1.5 crores was actually paid by
the petitioner under protest during investigation. It is therefore
contended that in the light
received under protest.
Therefore, now the next question for
consideration is that if the land
owner has accepted the
compensation amount under protest,
then whether ... 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 under protest.
Therefore, now the next question for
consideration is that if the land
owner has accepted the
compensation amount under protest,
then whether ... 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