protest.
NOTE: A letter of protest or a representation under this rule shall not constitute a claim for refund.
A duty paid under protest ... under protest under Rule 233B. A further reading of Rule 233B shows that in terms of Sub-rule (4) the duty paid under protest shall
same para the Court observed that "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 under protest within the meaning
virtue of their endorsement at the time of payment that they have made the payment under protest, the payment can be taken to have been ... cases where duty is paid under protest -
(1) Where an assessee desires to pay duty under protest he shall deliver to the Proper Officer
that there was a difference
between provisional assessment under rule 9B and
payment of duty under protest in terms of rule 233B. In
this connection ... 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
while making the said payment an endorsement Was made on the challan
indicating payment under protest. It was further pointed out that after
making payment ... protest payment the conditions and circumstances mentioned in Rule 233 B
should be complied with, otherwise there could be no protest payment under
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
decision makes it absolutely clear that to consider the payment of duty as payment under protest, the procedure prescribed under the statute must be followed ... payment of duty was made. If that be so, the payment of duty by HPCL can not be considered as payment under protest
never a subject matter of protest, can be treated as protest for the payment of duty under Notification No. 217/86 for which refund claim ... paper under protest, adopting the approved value. This protest was under Rule 233B of CE Rules and was sent to the department under Registered post
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
