under protest, it is not necessary that
it be accompanied by the very words "under protest". Whether an act is
performed under protest ... required to pay the
amount under pressure from the Department indicates that the assessee made
the payments under protest. The nature of the contents
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
pending an appeal/reference/writ petition, it will certainly be a payment under protest and, in such a case, it is obvious, it would ... under:
i) Although the interim order of Delhi High Court allowed the appellant to clear goods on payment of duty under protest, no protest
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 then under protest shall be entitled to make any
application under section 18 :
Provided also that nothing herein contained shall affect
make payment of the entry tax on the
import of plant and machinery. The petitioner made ad hoc
payment under protest. Petitioner protested against ... goods imported from abroad.
Further, the petitioner effected a payment under protest of
Rs.37,08,682/ towards entry tax. The petitioner filed writ
petitioner
reference under Section 18 would be
submitted.
Provided that any person admitted to be
interested may receive such payment
28
under protest ... 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
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
Payment of compensation or deposit of same in Court. -
(1) On making an award under section 11 , the Collector shall
tender payment of the compensation ... 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
dispute whether the payment is made under protest or not. Any person paying the duty under protest has to follow the procedure prescribed ... pending an appeal/reference/writ petition, it will certainly be a payment under protest; in such a case, it is obvious, it would
under Section 200A for computation and intimation
for the payment of fee under Section 234E could not be made
in purported exercise of power under ... received
under Section 200A , the aforesaid view will not permit the
deductor to reopen the said question unless he has made
payment under protest
